Help! Should I sell my lens to this guy?

Hi,
I need your help. I am selling my Nikon Digital SLR lens at Craiglist. One person contacted me but he wants to pay via Paypal. Here is his email:
Thanks for the response, I'm interested in buying this item for my son as a gift for his birthday and he is currently out of town for a project Due to nature my work,i will not be able to meet you with cash. and also i will like you to know that i will be paying you by via my PayPal account I will add an extra $100.00 to cover the shipping&handling charges.... I will appreciate it a lot if you can kindly help me wrap the package very well so that it will get to him as a mode of a gift. You can get back to me with your paypal email address.

I feel it is not safe. Please give me your advice.