use XML::CSV;

$default_obj_xs = Text::CSV_XS->new({quote_char => '"'});

$csv_obj = XML::CSV->new({csv_xs => $default_obj_xs}); 

$csv_obj->{column_headings} = \@arr_of_headings;

$csv_obj->{column_data} = \@arr_of_data;

$csv_obj->print_xml("out.xml");