<?php
$file = 'data.csv';
$separator = "\t";
$done = 0;
if (($handle = fopen($file, "r")) !== FALSE) {
while (($data = fgetcsv($handle, false, "$separator")) !== FALSE) {
$done += 1;
if ($done < 2) {
$fields = explode($separator, str_replace(' ', '', implode($separator, $data)));
continue;
}
$item = array_combine($fields, $data);
print_r($item);
}
}