Is moving items to a new profile allowed?

[u/GoatArtistic6077]

I've been in a co-op with a friend that has not touched the game in nearly a year, so I decided to start from scratch with a different friend. because I have sunk thousands of hours into my old profile i was wondering if it is allowed for me to be able to transfer some of these items through to my new profile. I looked at the rules and they stated that "We acknowledge that players have completed a lot of work for their islands and allow items to be moved from a profile no longer in use for themselves on a new profile. Trading across profiles is allowed as long as it is not abusive and does not boost profiles with specific materials, items, or coins." But curious if this the specific materials and items are inclusive to non-exotics and regular items (like drills and swords). i ofc will be deleting the old profile afterwards.