You just send HTML as the e-mail body and include an ordinary
tag which loads the image. The URL can of course include parameters.
Probably you'll want to have a
servlet return the image, so it can take the parameters and store them in your user-tracking database.
Hopefully that covers the question, but don't hesitate to ask more if it doesn't.
(By the way when I told my wife that companies track people's e-mail that way she was repulsed and described it as "creepy".)