you can somewhat get near that hashstructure you want with 
my $xmldata = XMLin($filename, KeyAttr => [ ]);

[download]
that produces something like: 
$VAR1 = { 'div' => [ { 'content' => 'data1', 'class' => 'A' },
                     { 'content' => 'data2', 'class' => 'A' },
                     { 'content' => 'data1', 'class' => 'B' },
                     { 'content' => 'data2', 'class' => 'B' } ] };

[download]
which you can easily transform to the datastructure of your preference

In reply to Re: XML::Simple - Make arrays out of class attribute by mtths
in thread XML::Simple - Make arrays out of class attribute by mscharrer

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