Hey there,
Welcome on the eBay world.
Ill suggest you to start by reading the Stealth Guide.
It explains how to have multi users and teach you to keep them safe from suspentions.
Works great.
Once you have multi accounts , with high limits, Just find your niche, seek for good shippers and good quality items online, and start selling them, if by Dropship or if by wholesale resell.
Good luck