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my $filename = '/path/to/file.csv';
open (my $fh, '>', $filename) or die "Could not open $filename, $!";
...
print $fh join(',', map($tags{$_} || 0, @headers) ) . "\n";

close $fh;

use Tie::Array::CSV;
my $filename = '/path/to/file.csv';
...
push(@file,\@row);

untie @file;