TAGSETS.EXCELXP, was possible in later versions of SAS because the underlying TAGSET template syntax changed. So, sadly, there is no equivalent to TAGSETS.EXCELXP for your version of SAS.
However, if you cannot use TAGSETS.EXCELXP, there is a way in Excel technology to link multiple HTML files together in a directory structure. For example, the c:\temp\main_report.html file -- would be the main HTML file
and this "main" file would point to a set of files in a sub-directory structure like this:
You can create the 2 HTML files and the CSS file with ODS. The main_report.html file and the filelist.xml file would have to be built manually or inside a DATA step program...you have to know the names of all the HTML and CSS files (and any image file names) before you can build filelist.xml or the main_report.html file. The Microsoft documentation talks about how to link the HTML files together. Also, this presentation from a previous SAS user group may help get you started: http://support.sas.com/rnd/base/ods/excel/multisheet_excel_post.ppt
So, then, if you opened main_report.html with Excel, it would, then open a multi-sheet workbook, where each HTML file was displayed on a separate tab or worksheet.
I have only seen the above technique with HTML files being linked together and then the "main" HTML file was opened with Excel. Of course, Excel "knows" that it opened a set of HTML files, so this will not be a true, binary Excel workbook (note that even if you name the file "main_report.xls" -- you will not be fooling Excel -- it still knows that you've only changed the file extension so Excel launches when you double click on the file name), but still, this would achieve something close to what you want in this older version of SAS where only ODS HTML is available to you.
Your other choice might be to generate a bunch of CSV files (using DATA _NULL_) and then to write a VBScript or Excel macro to load each CSV file onto a different sheet in a workbook.