Sears offers the Krash! Boys' 3D Skulls Bicycle Helmet for $23.93. (Amazon charges the same with free shipping for Prime members.) Choose in-store pickup to dodge the $6.99 shipping fee. That's $4 under list and the lowest price we could find. It features a rubber sculpted skull.
Of note, Shop Your Way Rewards members will earn a Sears credit with this purchase and may be eligible for additional credits and discounts.