Ritz Camera via Amazon offers the Samsung Level U Bluetooth Wireless Headphones in Black, model no. EO-BG920, for $28.99 with free shipping. That's a buck under our mention from two weeks ago and the lowest price we've seen. (It's the best deal now by $2, excluding the mentions below.) They feature magnetic ear buds, dual-mic noise reduction, one set of active ear gels, and two sets of hybrid ear gels.
Close prices: Walmart, Newegg, and Next Warehouse all charge $29.99. (In-store pickup is required at Walmart.)