Beary Kids Undelivered goods, and refused refund Issaquah WA

I placed an order for a child’s ball pit and ball set at Beary Kids merchant website (link: http://www.bearykids.com) on 09/05/2020 to the amount of $159.98 on my credit card. I reached out to the merchant on 10/17/2020, 10/20/2020, 01/01/2021, and 01/05/2021 regarding the item, which I still have not received. The merchant had no resolution for me, and has stopped responding to me.

When I tracked the item with the tracking details provided the status shows as “In Transit”. On the merchant’s website it specifically states that they are not responsible for lost goods only if the item has been confirmed “Delivered” by USPS or the wrong shipping address has been entered in the system. My item is still showing “In Transit” status, and my shipping address was entered correctly therefore the merchant is responsible for the lost item. The merchant charged my card the full amount, and I have received no goods in return - this is fraud. The item is essentially lost in transit and the merchant has wrongfully taken my money.

It is interesting that the merchant also has multiple complaints of undelivered goods similar to my own that are listed under a Better Business Bureau profile, location of the merchant is different but link to the online store is the same as where I made my purchase (https://www.bbb.org/us/nc/cornelius/profile/online-retailer/beary-kids-0473-679195). The merchant has essentially stolen from me and it appears they have done the same to other consumers.