Seller is advertising an item as "New" but it's been used, how do I report this?

A seller who's already tried to rip me off, thankfully PayPal refunded, is now selling an item she has advertised as New but when you scroll down she claims that the item has in fact been used. How do I report this?

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You will find it difficult to find a suitable reason to report.

 

As any buyer can get a full refund using the Money Back Guarantee , it seems a very foolish thing for the seller to do.