Yes, your Pokemon cards would fall into the same category. If you were buying them with the intention of turning around and selling them, you would have been conducting a business, not investing in collectibles.
Yes, they would still be considered new. Basically, Wal-Mart or wherever you were getting them would be considered your supplier where you purchased your new inventory to sell. You just added in a middle man in the sales process instead of getting them direct from the manufacturer.
Yes, for years 2022 and beyond (until changed), the code you will use for selling cards would be 459999. If you notice, this includes swimming poll, flower, hot tub, candle and a few other retailers. It does not change the way you would account for the income. The NAICS codes do not affect your return. It is for statistical purposes only.
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