J&R offers the Philips CitiScape On-Ear Uptown Headphones in Black, model no. SHL5905-BK, for $39.99 with free shipping. That’s the lowest total price we could find by $110. These headphones feature MusicSeal, which purports to help you keep your music to yourself, 40mm drivers, built-in mic and volume control, 12Hz to 23.5kHz frequency response, 103 dB sensitivity, and more.
Of note, they’re currently out of stock, but can be ordered at this price for future delivery.