I'm counting bytes from 0, not 1, so the range is from 0 to 14.

Bytes 0 to 2 are common item header : 4A 4D 10
Byte 3 is most of the time 00, but in rare case is equal to 04. Still don't known what it is used for
Bytes 4 to 7 are another header : 38 00 00 00, 38 indicate the item is 15 bytes size
Bytes 8 and 9 are the location
Bytes 10 to 13 are the item's type (if the item is in the belt, byte 10 have its bits 0 and 1 set)
Byte 14 is always 00

Location (bytes 8 and 9) :

BACKPACK

00 00	04 00	08 00	0C 00	10 00	14 00	18 00	1C 00	20 00	24 00
80 00	84 00	88 00	8C 00	90 00	94 00	98 00	9C 00	A0 00	A4 00
00 01	04 01	08 01	0C 01	10 01	14 01	18 01	1C 01	20 01	24 01
80 01	84 01	88 01	8C 01	90 01	94 01	98 01	9C 01	A0 01	A4 01

STASH

00 10	04 10	08 10	0C 10	10 10	14 10
80 10	84 10	88 10	8C 10	90 10	94 10
00 11	04 11	08 11	0C 11	10 11	14 11
80 11	84 11	88 11	8C 11	90 11	94 11

BELT
These values are not fixed, so no description yet.
At least, it seems there is a fixed thing : byte 9 is one of this value : FC, FD or FF (maybe FE too ?).

xx yy	xx yy	xx yy	xx yy
xx yy	xx yy	xx yy	xx yy
xx yy	xx yy	xx yy	xx yy
xx yy	xx yy	xx yy	xx yy

HORADRIC CUBE

00 0C	04 0C	08 0C
80 0C	84 0C	88 0C
00 0D	04 0D	08 0D
80 0D	84 0D	88 0D

Item's type (bytes 10 to 13) :

It's not complete. I update the values when I find them (but I don't put many time into it).
If the item is in the belt, byte 10 have its bits 0 and 1 set, so you have to substract 3 to find the original value.

POTIONS

A0 C1 C5 80 A0 C1 C9 80 A0 C1 CD 80 A0 C1 D1 80 A0 C1 D5 80	Minor Healing Potion Light Healing Potion Healing Potion Greater Healing Potion Super Healing Potion
B4 C1 C5 80 B4 C1 C9 80 B4 C1 CD 80 B4 C1 D1 80 B4 C1 D5 80	Minor Mana Potion Light Mana Potion Mana Potion Greater Mana Potion Super Mana Potion
C8 D9 CD 81 C8 D9 B1 81	Rejuvenation potion Full Rejuvenation potion
D8 C1 CD 81 E4 C1 CD 81 DC B5 CD 81	Stamina potion Antidote potion Thawing potion

SCROLLS AND MISCELLANEOUS

D0 CD 80 81 A4 CD 8D 81	Scroll of Town Portal Scroll of Identify
C4 95 E5 81 B4 CD CD 81	Khalim's Eye Mephisto's Soulstone

GEMS

9C 8D D9 81 9C 99 D9 81 9C CD D9 81 9C E9 D9 81 9C C1 D9 81	Chipped Amethyst Flawed Amethyst Amethyst Flawless Amethyst Perfect Amethyst
9C 8D E5 81 9C 99 E5 81 9C CD E5 81 9C CD 9D 81 9C C1 E5 81	Chipped Topaz Flawed Topaz Topaz Flawless Topaz Perfect Topaz
9C 8D 89 81 9C 99 89 81 9C CD 89 81 9C B1 89 81 9C C1 89 81	Chipped Saphirre Flawed Saphirre Saphirre Flawless Saphirre Perfect Saphirre
9C 8D 9D 81 9C 99 9D 81 9C CD 9D 81 9C B1 9D 81 9C C1 9D 81	Chipped Emerald Flawed Emerald Emerald Flawless Emerald Perfect Emerald
9C 8D C9 81 9C 99 C9 81 9C CD C9 81 9C B1 C9 81 9C C1 C9 81	Chipped Ruby Flawed Ruby Ruby Flawless Ruby Perfect Ruby
9C 8D DD 81 9C 99 DD 81 9C CD DD 81 9C B1 DD 81 9C C1 DD 81	Chipped Diamond Flawed Diamond Diamond Flawless Diamond Perfect Diamond
CC AD 8D 81 CC AD 99 81 CC AD D5 81 CC AD B1 81 CC AD E9 81	Chipped Skull Flawed Skull Skull Flawless Skull Perfect Skull

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