I could say simply that "gear" is in the Gear section of the token guide and "Items" are in the "Miscellaneous Items" section of the guide.
But I am sure the answer you are looking for you would like to be more complicated than that.
The first tokens (wooden) that were issued used the designation "Gear" on the token for items that could be used in the dungeon but really did not have any particular magical value. Things like rope, torches, rations, etc. Some magical items not fitting into a particular category like armor, weapons, rings, etc. had the written designation "Wondrous" or "Item" written on the token.
The current layout of the guide was originally dictated by those designations originally assigned by Jeff. When we moved to the newer tokens, the gear,item, and wondrous labels were dropped and I suddenly started having to deal with various new things that did not fit in the current categories, some got their own designation, others mainly were lumped into either the Gear or Misc. Item category.
So anything in those two categories (gear and item) are applied to planks.
I suppose that the trade item token a specific token could be traded for could be added to the collector's matrix, but I hesitate to do that because it would take up a column for future tokens, limiting the number of years I can list for the current collector's matrix. Jeff is working on some sort of database, it may be possible we can include it in there.
I plan on doing at least one, maybe two trade items next year that will cover wands, rings, amulets, circlets, crowns, and necklaces. Once that is issued we should have coverage for all the different tokens you would want to trade in.
Dave
You should know better than to pick up a duck in a dungeon....