I am sure the last post is the best so far, but another method could be open the csv file, 'convert' the "XX:XX:XX" ELAPSED TIME to a total number of seconds. For example, 01:03:30 could be converted (and replaced by) a string 'value' of "3210" (if my math is correct).
These values could be appended to each line (or replace the last 8 characters (less the CRLF)) and THEN opened up in a RS. If appended, fields(7) would be total number of elapsed seconds which could be compared to a similar conversion on the other end.

SummarY:
Read the csv in line by line.
Append each line with the elapsed seconds
Write new csv with these 8 'fields'
Open new csv into recordset
Do comparison.