I’ve used a CL Program in the past to copy files to a .CSV format. The writers name is Herb Bujak and you can get a copy of the program here. http://search400.techtarget.com/tip/1,289483,sid3_gci873462,00.html
I hope this helps.
If the question is simply how to transfer files for use by Excel with field names in the first row, the simplest option is probably a iSeries Access file transfer request in .DIF format. You might even create a VIEW that exposes the fields as you’d like them along with descriptive column names.
If it must be initiated from the iSeries, you might use RUNRMTCMD to execute it. But once the transfer request is created, it’s usually easy enough for the user to initiate.
As a bonus, .DIF files also work great to transfer to Open Office Calc.