use strict;
use warnings;
use Text::CSV;

my $csvFile = 'irregular-verbs.csv';
my $outFile = 'new.htm';

open my $outFH, '>', $outFile or die "Cannot open $outFile: $!";

my $csv = Text::CSV_XS->new( { binary => 1, auto_diag => 2 } )
  or die "Cannot use CSV: " . Text::CSV->error_diag();

open my $csvFH, '<', $csvFile or die "Cannot open $csvFile: $!";

# $row contains an array reference to the parsed csv line's data
while ( my $row = $csv->getline($csvFH) ) {
	print $outFH '<tr>';
	print $outFH "<td>$_</td>" for @$row;
	print $outFH "<tr>\n";
}

close $csvFH;
close $outFH;