$dom  = new DOMDocument('1.0','utf-8');
               

                
                $dom->preserveWhiteSpace = true;
                $dom->load('./application/public/reports_template/serial_avia.xml');
                $dom->documentElement->setAttributeNodeNS(new DOMAttr('xmlns','urn:schemas-microsoft-com:office:spreadsheet'));
                $dom->documentElement->setAttributeNodeNS(new DOMAttr('xmlns:ss','urn:schemas-microsoft-com:office:spreadsheet'));
                $dom->documentElement->setAttributeNodeNS(new DOMAttr('xmlns:o','urn:schemas-microsoft-com:office:office'));
                $dom->documentElement->setAttributeNodeNS(new DOMAttr('xmlns:x','urn:schemas-microsoft-com:office:excel'));
                $dom->documentElement->setAttributeNodeNS(new DOMAttr('xmlns:html','http://www.w3.org/TR/REC-html40'));
                $xpath = new DOMXPath($dom);
                $xpath->registerNamespace('xlmns','urn:schemas-microsoft-com:office:spreadsheet');
                $row = $xpath->query("//xlmns:Row[@table='TKP']");
                                 
                $parent = $row->item( 0 )->parentNode;
                $clone  = $row->item( 0 )->cloneNode(true);
                $dom->importNode($clone,true);
                $parent->insertBefore($clone,$row->item( 0 ));


                echo $dom->saveXML();

<?xml version="1.0"?>
<?mso-application progid="Excel.Sheet"?>
<Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:o="urn:schemas-microsoft-com:office:office"
 xmlns:x="urn:schemas-microsoft-com:office:excel"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
 xmlns:html="http://www.w3.org/TR/REC-html40">
 <DocumentProperties xmlns="urn:schemas-microsoft-com:office:office">
  <Author>Microsoft Corporation</Author>
  <LastAuthor>Antonio</LastAuthor>
  <LastPrinted> 2007 - 08 -03T05: 49 :10Z</LastPrinted>
  <Created> 1996 - 10 -08T23: 32 :33Z</Created>
  <LastSaved> 2007 - 11 -19T11: 40 :02Z</LastSaved>
  <Version> 11 . 5606 </Version>
 </DocumentProperties>

 <Worksheet ss:Name="ТКП">
  <Table ss:ExpandedColumnCount="19" ss:ExpandedRowCount="40" x:FullColumns="1"
   x:FullRows="1">
   <Column ss:AutoFitWidth="0" ss:Width="20.25"/>
   <Column ss:AutoFitWidth="0" ss:Width="28.5"/>
   <Column ss:AutoFitWidth="0" ss:Width="20.25"/>
   <Column ss:AutoFitWidth="0" ss:Width="75.75"/>
   <Column ss:AutoFitWidth="0" ss:Width="57"/>
   <Column ss:AutoFitWidth="0" ss:Width="79.5"/>
   <Row ss:Height="12" ss:StyleID="s50">
    <Cell ss:StyleID="s55"/>
    <Cell ss:StyleID="s55"/>
    <Cell ss:StyleID="s55"/>
    <Cell ss:StyleID="s56"/>
    <Cell ss:StyleID="s56"><Data ss:Type="String">                  Реестр</Data></Cell>
    <Cell ss:StyleID="s56"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
    <Cell ss:StyleID="s52"/>
   </Row>