how to create start tag and end tag in xml using dom parser

This is my xml data


<note>
<to>Tove</to>
<from>Jani </from>
<head> remminder</head>
</note>

I want to insert new start tag before to tag and new end tag after head tag in already existing xml using dom parser as below


<note>
<new id='1'>
<to>Tove</to>
<from>Jani </from>
<head> remminder</head>
</new>
</note>

Please help me.