Use as a JRXlsExporter to export to XSL and a JRCsvExporter for CSV.
There should be no need to create a custom class in most cases.
Edit
The class is stored inside the jar poi-3.5-FINAL-20090928.jar, which should be locate in your "iReportInstallationFolder"\modules\ext\
For me it's C:\Program Files\Jaspersoft\iReport-3.7.4\ireport\modules\ext\
The name could be different but should be poi-3.5-FINAL-*.jar.
Make it is included in your classpath and you should be fine.
You can download the jar from Apache Poi home page.
Here is a link to the jar I have from their site http://archive.apache.org/dist/poi/release/bin/poi-bin-3.5-FINAL-20090928.tar.gz