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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There is an "Incorrect item condition" option for reporting items but I doubt eBay will take much notice