Back in stock. Sold and shipped by Jabra (from their US warehouse, took about a week for me but others had severe weather delays). Tax in with free shipping, no duties on entry.

Product comes as just a clear plastic pouch with earbuds, charging case, cable, manual and warranty card. With firmware update, it’s capable of ANC (apparently a bit mediocre, but still nifty) and additional options in the Jabra Sound+ app.
Refurbished products come with a 180 day warranty and are not eligible for the 2 year water and dust warranty if registered in the app (this is explained on the warranty card).

IMHO regarding refurbs: Chance of COVID surviving the whole trip from the US to your ears is miniscule. Chance of these actually being refurbished is also low since they keep dumping stock of hundreds onto Walmart. However, it is possible you will get a dud (like I did, firmware wouldn’t update). Return in-store at Walmart was painless for me.
Note that when this was previously on sale, it did go down to $99.99 at some point for a few days before rising to $109.99 and finally going out of stock.