there are two smiles downloads under module repository. one is the 3500, the other has 150, in that 150 smiles extract, there is a file called table.sql, it automatically loads up the smiles. I think you can use that for your upload by changing the variables.
Here is part of the table.sql:
CREATE TABLE xoops_smiles (
id smallint(5) unsigned NOT NULL auto_increment,
code varchar(50) NOT NULL default '',
smile_url varchar(100) NOT NULL default '',
emotion varchar(75) NOT NULL default '',
display tinyint(1) NOT NULL default '0',
PRIMARY KEY (id)
) TYPE=MyISAM;
#
# Contenu de la table `xoops_smiles`
#
INSERT INTO xoops_smiles VALUES (1, '
', 'icon_biggrin.gif', 'Very Happy', 1);
INSERT INTO xoops_smiles VALUES (2, '
', 'icon_smile.gif', 'Smile', 1);
INSERT INTO xoops_smiles VALUES (3, '
', 'icon_frown.gif', 'Sad', 1);
INSERT INTO xoops_smiles VALUES (4, '
', 'icon_eek.gif', 'Surprised', 1);
INSERT INTO xoops_smiles VALUES (5, '
', 'icon_confused.gif', 'Confused', 1);
INSERT INTO xoops_smiles VALUES (6, '
', 'icon_cool.gif', 'Cool', 1);
INSERT INTO xoops_smiles VALUES (7, '
', 'icon_lol.gif', 'Laughing', 1);
INSERT INTO xoops_smiles VALUES (8, '
', 'icon_mad.gif', 'Mad', 1);
INSERT INTO xoops_smiles VALUES (9, '
', 'icon_razz.gif', 'Razz', 0);
INSERT INTO xoops_smiles VALUES (10, '
', 'icon_redface.gif', 'Embaressed', 0);
INSERT INTO xoops_smiles VALUES (11, '
', 'icon_cry.gif', 'Crying (very sad)', 0);
INSERT INTO xoops_smiles VALUES (12, '
', 'icon_evil.gif', 'Evil or Very Mad', 0);