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