The character gets uppercased into 'I' when it's a global symbol.
In GNU binutils, nm prints 'I' for symbols classified by bfd_is_ind_section - which probably isn't exactly/only import tables.
When building for win32, (some incarnations of?) libtool has got rules that try to inspect linked libraries, and in order to be sure that it is linking to a DLL import library as opposed to a static library, it expects to find the string " I " in the output of $NM when run on such an import library.
GNU binutils nm also flags all of the .idata$X chunks as 'i' (while this patch only makes it set on .idata$2 and .idata$6) and also flags impfunction as 'I'.