ok

Take the file simple.csv:

Jack,35,United States
Jill,22,United Kingdom
You can create the following xml file:

<?xml version="1.0"?>
<Customers>
  <Customer>
    <Name>Jack</Name>
    <Age>35</Age>
    <Country>United States</Country>
 </Customer>
 <Customer>
    <Name>Jill</Name>
    <Age>22</Age>
    <Country>United Kingdom</Country>
 </Customer>
</Customers>
With the following script:

#!/bin/bash
file_in="simple.csv"
file_out="simple.xml"
echo '<?xml version="1.0"?>' > $file_out
echo '<Customers>' >> $file_out
while IFS=$',' read -r -a arry
do
  echo '  <Customer>' >> $file_out
  echo '    <Name>'${arry[0]}'</Name>' >> $file_out
  echo '    <Age>'${arry[1]}'</Age>' >> $file_out
  echo '    <Country>'${arry[2]}'</Country>' >> $file_out
  echo '  </Customer>' >> $file_out
done < $file_in
echo '</Customers>' >> $file_out