The thing I think seasonal items are good for is getting Etsy promotion, as they do heavy promotion for things like halloween, christmas, hanukkah, etc. The only time I was ever in the Finds was a Hanukkah dress I made, and it brought a lot of business.
You can basically go two or three ways with halloween, according to your shop's aesthetic. You can do trendy/horror: zombies, skulls, etc., which I see on baby things and personally find distasteful but hey, it might sell.
You could do traditional things like pumpkins, bats, black cats, candy corn, which is safe but others are probably doing it too so you'd need *great* photography and product presentation to be featured somewhere.
Or you could do something unique that plays on current trends without being macabre and does traditional motifs without being boring. But if I knew exactly how to do that I'd do it myself - it involves more creativity and Brain than I have :)