The structure of the xml file

I have a text file:

engMusic
  Anastasia-Te_Iert.mp3
  Calvin_Harris_and_Alesso_ft_Hurts-Under_Control.mp3
  Oceana-Endless_Summer_Remix.mp3
  The_Wanted-Show_Me_Love.mp3
rusMusic
  basta-feat-smoki-mo-kamennye-cvety-solovey.su.mp3
  maks-barskih-zdes-i-seychas.mp3

I parse this file using SAX and i want get XML file like this

<Music>
<CATALOG_NAME>engMusic</CATALOG_NAME>
    <FILE_NAME>Anastasia-Te_Iert.mp3</FILE_NAME>
    <FILE_NAME>Calvin_Harris_and_Alesso_ft_Hurts-Under_Control.mp3</FILE_NAME>
    <FILE_NAME>Oceana-Endless_Summer_Remix.mp3</FILE_NAME>
    <FILE_NAME>The_Wanted-Show_Me_Love.mp3</FILE_NAME>
<CATALOG_NAME>rusMusic</CATALOG_NAME>
    <FILE_NAME>basta-feat-smoki-mo-kamennye-cvety-solovey.su.mp3</FILE_NAME>
    <FILE_NAME>maks-barskih-zdes-i-seychas.mp3</FILE_NAME>
</Music>

But i have a problem. I don't know how select subfolder and assign a tag for "rusMusic". Actually i got this output:

<Music>
<CATALOG_NAME>engMusic</CATALOG_NAME>
    <FILE_NAME>Anastasia-Te_Iert.mp3</FILE_NAME>
    <FILE_NAME>Calvin_Harris_and_Alesso_ft_Hurts-Under_Control.mp3</FILE_NAME>
    <FILE_NAME>Oceana-Endless_Summer_Remix.mp3</FILE_NAME>
    <FILE_NAME>The_Wanted-Show_Me_Love.mp3</FILE_NAME>
**<FILE_NAME>rusMusic</FILE_NAME>** // Actually should be <CATALOG_NAME>rusMusic</CATALOG_NAME>
    <FILE_NAME>basta-feat-smoki-mo-kamennye-cvety-solovey.su.mp3</FILE_NAME>
    <FILE_NAME>maks-barskih-zdes-i-seychas.mp3</FILE_NAME>
</Music>

My Code:

public class ConvertToXML {

BufferedReader in;
StreamResult out;

TransformerHandler th;
AttributesImpl atts;

public void convertToXml() {

    try {
        in = new BufferedReader(new FileReader("content.txt"));
        out = new StreamResult("dir.xml");
        initXML();

        String str;
        ArrayList<String> content = new ArrayList<>();

        while ((str = in.readLine()) != null) {
            content.add(str);
        }
        process(content);

        in.close();
        writeXML();
    } catch (Exception ex) {
        ex.printStackTrace();
    }
} 

private void initXML() throws ParserConfigurationException, TransformerConfigurationException, SAXException {

    SAXTransformerFactory tf = (SAXTransformerFactory) SAXTransformerFactory.newInstance();
    th = tf.newTransformerHandler();
    Transformer transformer = th.getTransformer();
    transformer.setOutputProperty(OutputKeys.ENCODING, "UTF-8");
    transformer.setOutputProperty("{http://ift.tt/1fh1NGB", "4");
    transformer.setOutputProperty(OutputKeys.INDENT, "yes");
    th.setResult(out);
    th.startDocument();
    atts = new AttributesImpl();
    th.startElement("", "", "Music", atts);

}

private void process(ArrayList<String> elements) throws SAXException {

    atts.clear();

    th.startElement("", "", "CATALOG_NAME", atts);
    th.characters(elements.get(0).toCharArray(), 0, elements.get(0).length());
    th.endElement("", "", "CATALOG_NAME");

    for (int i = 1; i < elements.size(); i++) {
        th.startElement("", "", "FILE_NAME", atts);
        th.characters(elements.get(i).toCharArray(), 0, elements.get(i).length());
        th.endElement("", "", "FILE_NAME"); 
    } 
}

private void writeXML() throws TransformerConfigurationException, TransformerException, SAXException {  
    th.endElement("", "", "Music");
    th.endDocument();
}

}