The whole line-up consists of the $60 Amps in-ears and $100 Tracks on-ear headphones, which both also come in slightly souped-up and pricier HD variations at $100 and $130, respectively.
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Here's basically the exact same PC from Simplified Innovtion, a US company, starting in the mid $500 range.
http://www.simplifiedinnovation.com/IS8620H%20Specifications%20v11.12.04.htm
There are other companies importing this same system too. The case design has been around for a few years.