The Scenario
4 columns, ID, ParentID, Category, OrderNo and Category can have commas in it e.g "Sales, Manager" or "HR, Recruitment" so I would have to handle that without being able to know that the words have quotes around them as the files they use don't so I would need to handle rows with odd number of commas and then treat those rows as ones with categories with commas inside so it's a little more complicated.
I'd personally use the Microsoft Text Driver to parse CSV files, makes dealing with the data alot easier.
First create a text.dsn file and save it somewhere in your web app (in the example i'll assume its where the CSV file is located)
Then treat it as a normal db connection eg:
This way you could pull say all developers out using standard sql
Hope this helps.
ps. If you don't have it installed, I think the text driver is included as part of Microsoft Access Database Engine redistributable, but it has been a while so may be wrong :)