There's lots of profit in selling new books, but here are two reasons why books are usually better:
The big one is that its easier to find profitable books in New condition, because the competition is dramatically less.
So if you can sell them, and you don't mind waiting a little longer for a sale, New books can be a great investment.
Here is a much longer article on all the differences of New vs Used books:
http://www.fbamastery.com/used-books-sell-more-than-new-and-a-post-christmas-profit-hack/
- Peter