Yikes. I don't intend to be rude at all, but your code is difficult to read and understand. I tried re-writing it, and I got this far:

#!/usr/bin/perl

use warnings;
use strict;
use diagnostics;
use Data::Dumper;

my @contents = ( [qw/html head body/],
                 [qw/font face size color/],
                 [qw/h1 p code/]);

my @ctags;

foreach my $row (@contents) {
        #$row will now be an array reference;
        #print Dumper $row; # if you want to see
        foreach my $value (@$row) {
                push @ctags, "<\\$value>";
        }
}

print Dumper(\@ctags);
[download]

To be honest, I'm not sure of your actual intentions in the scalarclose line, and the rest of the code features a lot of redundancy. What are your ultimate intentions? How close is this to doing what you want?

Hint: Using Data::Dumper is a great way to see your variables' values.