I think it depends on your social circle.
I'm happy to receive second hand gifts (but not clothes with rips or stains as my skills at clothing repairs are not so good, so I'd probably have to pay someone to get them fixed).
I'd be very happy with second-hand books, though.
I think with gifting toys or sporting goods you could get away with giving new looking items or items that are expensive and only affordable if purchased second-hand. My mum gets my younger brother second-hand electronics and he doesn't mind as it isn't something they'd be able to afford new. I think something like a second-hand kayak would probably be appreciated, but I'm not so sure about a second-hand tennis racket.
Vintage furniture, jewellery, or decorative items are also OK, in my opinion.
I do think everything needs to be checked to see that they function properly, are safe, and don't have scratches or deformities (unless you know the recipient would be happy to fix them).