The MA350 is an earbud produced by RHA, subsidiary of the UK firm Reid Heath Ltd., based in Glasgow. RHA currently manufacture only two models earbud, both of which use the same audio guts - one of them just has inline controls. The MA350's are the model without them. They retail for $40 (buy here). A small carrying pouch and three sets of eartips are included.
For $40, the RHA MA350's produce sound that is - I would argue - far more comparable to headphones of the $80-100 range.