If you are a new seller with a start selling limit of 10, it is for items, not listings. So it can be 10 listings of 1 item each or 1 listing of 10 items or 3 listings of 2, 5, and 3 items and whatever combination of 10 items. Be careful if you make a mistake the count of 10 is unforgiving. The count of 10 also has a $ limit too. Each month you can request higher limits if you are a successful seller with good ratings. It is painfully slow to build up an account and will take months to build it up 100+ items and a higher dollar amount.