Amazon has the LeapFrog LeapPods Max Kids' Wireless Headphones (80-616200, White) for $15 with free shipping on $25+ or with Prime. Intended for ages 4+ years; rechargeable lithium-ion battery included.
Has excellent Amazon Reviews.
Amazon has the Samsung Galaxy Buds Pro (SM-R190NZKAXAR, Phantom Black) for $100 with free shipping. List price: $148. Features active noise cancellation, AKG 2-way speakers w/ 6.5mm tweeters, IPX7 waterproof rating, 11mm woofers.
Has good Amazon Reviews.