The max length of variable in SAS is 32, so you are unable to use ">32 string" to make a variable name. But you can make it as variable label:
Firstly import this csv file with option getname= and datarow=
proc import datafile='c:\temp\temp.csv' out=have dbms=csv replace;
getnames=no;
datarow=2;
run;
Secondly, label these variables with the first row:
options obs=1;
proc import datafile='c:\temp\temp.csv' out=label dbms=csv replace;
getnames=no;
run;
option obs=max;
proc transpose data=label out=label2;
var _all_;
run;
data _null_;
set label2 end=last;
if _n_=1 then call execute('proc datasets library=work nolist nodetails;modify have;label ');
call execute(catt(_name_,'="',col1,'"'));
if last then call execute(';quit;');
run;
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