Okay, so I don’t get it… UPS or USPS?
In any case, very first thing is to check into your ebay and paypal accounts to see if this item was covered under Buyer Protection. Follow procedures to ensure you can claim the protection coverage.
Next, open a case in the Resolution Center on ebay. Be as detailed as possible. They make this stuff super easy and there’s tons of help topics. You could also talk about your issue in the forum to see if any ebayer veterans can help you on your way.
And then of course, you have to stay in touch with the carrier (USPS?) and get to the bottom of that tracking number. The reason this is important is because with USPS, the most common tracking number is nothing more than a delivery confirmation (meaning they scan it when they drop it, and that’s about all there is to it). With UPS, the tracking system is more detailed, and it’s not just confirming delivery, but it creates a trail and accountability for the transit and delivery.
Good luck!
Next, open a case with the carrier,