You can use the Link function to generate CSS link tags.

CGI::Link({
  -rel   => 'stylesheet',
  -type  => 'text/css',
  -src   => '/css/my.css',
  -media => 'all'
});
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That will generate the following HTML:

<link type="text/css" media="all" src="/ss/ss.css" rel="stylesheet" />
[download]

These tags are supposed to go in the 'head' section of the page, but most browsers will load them anywhere they appear.