You can get this VBA code without even really knowing how to write VBA. Just do the following:
1. Go through the steps of importing the file manually. The Import Wizard will be invoked. Right before you click on the "Finish" step at the very end, click on the "Advanced" tab. Then click on "Save As", as give this Import Specification any name you like (and make note of it). You can then close the Import window.
2. Go to the Macro section and create a new Macro. Choose the "TransferText" Action (if you do not see this action available, click on the Show All Actions button). Then enter "Import Delimited" as the Transfer Type, and enter your Import Specification name, Table Name, and File Name. Save this Macro and close it.
3. Highlight the Macro, and from the Database Tools menu, click on the "Convert Macros to Visual Basic" button. This will give you the VBA code that you need.