Ivory Tower Tech Co LTD I paid $99.99 for a small steel drum (a gift for a friend), NEVER received it, emailed them twice. Made a complaint with PayPal unknown

This company is obviously based in CHINA. I made a complant with Paypal after I did not receive this item, and they failed to respond to my two emails. Now they respond (after the complaint) and claim the item was delivered, They send me tracking number that does nothing for me. Then they send another message showing in CHINESE what I think is a a time line? 

 Then at the top in ENGLISH it says delivered!  I DID NOT GET THIS ITEM, and I wish I would have checked the company out before paying $99.99. I've been ripped off! So sick of these companies coming out of CHINA ripping us consumers off!