From Bulbapedia, the community-driven Pokémon encyclopedia.
Goods are generally known as the items that can be used in the Underground to decorate the player's Secret Base such as dolls, chairs, and tables. These goods can be purchased from merchants or hikers located in different places of the Underground. Spheres are used as the currency to be able to buy goods, and goods can also be traded for Spheres. Goods can also be purhcased in the fourth floor of the Veilstone Department Store. Goods may also be obtained from Mr. Goods after completing certain requirements.
The rarity of the goods are determined by the size of the Sphere being asked for. For example, an Iron Beam is worth a Prism Sphere 9 and a Pink Dresser is worth a Green Sphere 54. This concludes that the Pink Dresser has a much higher rarity than the Iron Beam.
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List of goods