If you mean the file you copy to the new PC, you put it anywhere you want. When you Import you point Firefox to that location and it knows where to put its updated bookmarks file.
If you are asking where Firefox keeps its file, do a Search on "bookmarks" (w/o the quotes and on either machine).
If you are asking where Firefox keeps its file, do a Search on "bookmarks" (w/o the quotes and on either machine).