Cellfeee via eBay offers the open-box Apple Watch Series 3 38mm GPS + Cellular Aluminum Smartwatch with Sport Band in several colors (Space Gray pictured) for $259.99 with free shipping. That's $20 under our October mention and $69 less than you'd pay for a new one today.
Note: No warranty information is provided. The item may have light hair marks and comes with a certified cable and power adapter.
Here's how to minimize and delay the chunk that Uncle Sam claims.