I'm migrating a Win box into an OS X and I have around 40 playlists in iTunes. Exporting the playlists revealed some kind of dB table which I would like to process so I can replace the object MS path by the OS X path.
I found it was possible to export the playlists in XML format, which made life easier. After importing the playlists in OS X, 70% were correct, and the other playlists required some manual intervention. The problem was caused by the name of the songs which existed under several album folders. I have a lot of songs named "track01", "track02", etc...
As long as in both iTunes libraries all your songs in your playlists exists, it should work, when you go to "File -> Library -> Import Playlist …".
If this surprisingly should not work, try the instructions given in this video: https://www.youtube.com/watch?v=-NvFIJ_VLus. The narrator explains what needs to be modified in the playlist file.