First, create a temporary folder somewhere on your computer’s hard drive. For example, C:/iTunesTransfer/ will work fine.
Next, in iTunes account #1, find the playlist that you’d like to copy into iTunes account #2. Select it, and choose Edit—>Select All from the menu bar.
Then, simply drag these entires out of the iTunes window and into a Windows Explorer window of your C:/iTunesTransfer/ directory. This will place copies of the files into that directory.
Then, log in to account #2 and open iTunes.
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