You can't report sellers on eBay, only items. There is a link in every listing to report it.
However, don't be surprised it eBay doesn't take any action. Reporting is mainly designed for items that break eBay's rules, for example on what is allowed to be sold here. The description is entirely the responsibility of the seller. Did you know that eBay even warns buyers in the user agreement that "they do not guarantee the existence, quality, safety or legality of items advertised, or the truth or accuracy of descriptions?
Buyers can't say they were not warned. However, eBay does provide buyers with a 30 day money back guarantee if an item is not as described.