It depends on whether you are maintaining any other information about the categories and subcategories. If so, it would make sense to make them separate tables (read about database normalization).
Normally each table has a Primary Key that gets you to a single row in the table. Fastest and easiest way to implement a Primary Key is with an autoincrementing id column. Put that id in the other tables to connect them (read about Foreign Keys and Indexes). Linking the tables is easy if you know about php's mysql_insert_id function.
How about something like this:
Table Categories
id auto incremented int
Name
Description
Table Subcategories
id auto incremented int
Name
Description
CategoryId int
Table Images
id autoincrement int
Name
Description
Price
CategoryId int
SubcategoryId int