What makes you think it has never been used? It's in great shape, sure, but lots of well cared for typewriters survive in excellent shape with the manual and key.

That said, your price isn't bad (by eBay's standards) but I suggest either making it a Buy-It-Now listing for something in the range of $125 or making the starting price for the auction much lower. You see, people are attracted to low starting prices, and once a bidding war has started the price will grow very quickly. A high starting price does not start bidding wars.

GIven most portables spent a lot of time in their case and when they fell out of use simply sat stored in their case. THey would not get a lot of wear. Looking at the photos, I'd suspect your's was used. And wouldn't recommend stating it was an unused machine unless you have documentation backing up that claim. Form what I can see in the photos, it looks to be in good, but not mint condition. I see some of the paper rollers and rubber parts are cracked and worn, ,and suspect the machine may need a little work to be a good working machine.  I'd agree with Master Typer, clean up the ribbon as it looks very bad just piled up on top of the machine. Ribbons are inexpensive and available for any machine. Invest in a new one and ensure everything it working, then relist it.