If you aren't concerned with safety -- then just use split on a single comma -- you can even ignore whitespace:

my @line = split( '\s*,\s*', $line );
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However, i strongly recommend using Text::CSV for this task (or Text::CSV_XS).

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)

Now, if I import more than one row, don't I need to bind it?

For that you need to consider an array of arrays, see perldsc.

Here's my code if you want to take a look at it.

use File::Glob;

my @files = glob("C:/Wire/*.csv");

foreach my $x (@files) {      
    open FILE, $x;
while (<FILE>) {
    my @temp = split(/,/, $_);
    next if (substr($_,0,5) =~ /Debit/) ;
    print $_;}
}
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right choice is this module Text::CSV

use Text::Parsewords;
my $delim = ",";

while (<>) {
    my @rec = &parse_line( $delim, 0, $_ );

    # then do something with @rec...
}
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I updated my code again. You will probably see what I'm trying to do. Let me know if there is a better or more efficient way of doing it.

use File::Glob;

my @files = glob("C:/Wire/*.csv");
open OUTPUT, ">C:/Wire/WO.txt";

foreach my $x (@files) {      
    open FILE, $x;
while (<FILE>) {
    my @row = split(/,/, $_);
    next if (substr($_,0,5) =~ /Debit/) ;
    print "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{1510}" . "
+{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n";
    print OUTPUT "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{151
+0}" . "{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n"
    }
}
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Here are some improvements I would make:
• use warnings; use strict;
• Use lexical filehandles $fh.
• Use the 3-argument form of open
• Check the return value of open with die
• Check for 'Debit' immediately
• Use eq instead of a regex to check for 'Debit'
• Just grab the 7th element from the array returned by split
• Eliminate most of those concatenation operators
• close the file

use strict;
use warnings;
use File::Glob;
my @files = glob("C:/Wire/*.csv");
for my $file (@files) {
   open my $fh, '<', $file or die "can not open file $file: $!";
   while (<$fh>) {
      next if (substr($_,0,5) eq 'Debit');
      my $row6 = (split /,/)[6];
      print "{1100}02P N", $row6, "{1110}{1120}{1510}{1520}{3320}{3400
+}{3600}{4320}{5000}\n";
   }
   close $fh;
}
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And the hardest line to read correctly...ow.