Magento - Import Category with specific ID - ASAP

We need to creat a categories with set ID, We need to import 40,000 products from a CSV file. the categories are set by our supplier (i.e Netbook = category_id -> 444) So this is what we need: 1) Creat a category structure (we have a CSV file with the required category_id and path) 2) write a script that will import/update product via a CSV file budget: $100