Gianni Versace

I bought a coat from Versace Paris in Dec for my friend. Since the store in Paris doesn’t have the size, they have to ship it from Italy to Paris before sending it to the U.S.. The coat should have arrived to U.S. on the 23^rd Dec, but the coat has not arrived until now.
I called UPS couple times and they told me the coat is LOST! UPS asks me to call Versace to file a claim form in UPS to get the money back. Unfortunately, I found out that Versace did not buy insurance for me which I have paid for. Even Versace file a claim I will only get back $ 100. (But the coat costs $ 3150). I called the Paris store a lot of times, but the sales and store manager insisted that the coat is not lost. They refused to file a claim form and refund to me.
I paid for something that I never received.
Should I report it to the police?