OP, be careful if you decide to sell gift cards on ebay. You have very little recourse & with the fees you are better off with plastic jungle or another reputable card site.

Reselling clothing can be lucrative but you have to do research. Brand name winter clothing, leather goods, etc can offer good margins in the right season. Check out your local thrift stores for that and for toys. You can often find good deals but you also have to become very familiar with what sells.