That's my "wild-guessing-code" that might help you:

SELECT

c.value('TRANS_CODE[1]', 'VARCHAR(30)') AS Batches_col1

FROM @xml.nodes('//HEADER') t(c)

SELECT

c.value('CLIENT_SSN[1]', 'VARCHAR(30)') AS Clients_col1

FROM @xml.nodes('//RECORD') t(c)

SELECT

v.value ('@id[1]','VARCHAR(50)') AS Charges_col1,

y.value('local-name(.)', 'VARCHAR(50)') AS Charges_col2,

y.value('(.)', 'VARCHAR(50)') AS Charges_col3

FROM @xml.nodes('//RECORDS') t(c)

CROSS APPLY

t.c.nodes('RECORD') u(v)

CROSS APPLY

u.v.nodes('*') x(y)

WHERE y.value('local-name(.)', 'VARCHAR(50)') LIKE '%CHARGES'