The trick here is to add to IE first and then import from there into Firefox.

In this example a zip file of .URL files within various folders is provided.

Unzip this onto the Desktop.

Using a dos box change directory to c:\Documents and Settings\[your username]\Favourites

Then run xcopy "c:\location of unzipped files" . /e

Overwrite if necessary, and when complete IE will have the latest Favourites.

In Firefox run Bookmarks -> Organise bookmarks -> Import and Backup -> Import HTML -> Import from Microsoft Internet Explorer.

When complete, this will create a new Bookmark folder called From Internet Explorer, so you can move the appropriate links to where you need to i
n Firefox’s bookmarks.

Then remove the From Internet Explorer folder when you’re done.