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Importing a nested chart of accounts is currently unavailable in QuickBooks. You'll need to manually add the sub-accounts of sub-accounts.
If you're using QuickBooks Desktop, here's how:
If you're using QuickBooks Online, see the steps below
To know more about the chart of accounts in QuickBooks, you scan through the articles below. These will provide you steps on how to edit an account as well as delete them:
Create subaccounts in your chart of accounts in QuickBooks Online.
Add, edit, or delete accounts in QuickBooks Desktop.
Feel free to drop me a reply below if there's anything else I can help you with. I'd be more than willing to lend you a hand.