Flagship one inc Never sent product ordered Lynbrook New York

On 2/4/2019 I made a internet purchase from fs1inc.com located at 19 wilbur St. Lynbrook Ny 11563.   My purchase was for a refurbished 2008 Buick LaCrosse 3.8L | Engine Computer PCM ECM ECU Programmed Plug&Play.   The website states that the item will be delivered within 1-6 business days. 

On February 5th, I received a tracking number from flagship 1 inc. The tracking number still to this day states " pre-shipment". That it has not left the seller's warehouse,  and has yet to be picked up by USPS. I have contacted the company by phone numerous times and sent multiple emails.  By phone I was told that the item was shipped on Thursday February 7th. However the tracking number remained the same. 

I contacted USPS about this,  and they informed me that the item is not in their possession. I continue to call flagship 1 inc. Just to get the same response.  " the item was shipped ".  I completely understand if there isn't anything you can do about it. I  am just frustrated with being taken advantage of. The item was inexpensive,  only $99.99. But still, theft is theft.  

I have already filed a complaint with the BBB regarding this issue,  my next step is to try and contact my bank and get a reversal.  I feel as if they stole from me by selling me a product without the intention of actually sending it.