Thanks ikegami for your answer.
I was trying to avoid doing the transformation by myself. There are already a lot of XML::Simple options which change the structure of the returned hash, i.e. do some form of transformations, so I thought there might be one for this case also. For example if the class would be unique for every div the 'KeyAttr' options would do exactly what I want.

You are right that the XML code doesn't represent the data correctly. That's because it's XHTML of a webpage where I don't have any influence. It was written for display by a web browser not as a XML database.

Thanks for your code. I starting to think that I will need it.