Beats announces the Beats 360 over-ear headphones priced at $349.99, featuring advanced acoustic architecture with 1.75× more active noise cancellation than Studio Pro, personalized Spatial Audio with head tracking, and customizable interchangeable cushions in multiple colors and materials. The headphones include IPX4 water resistance and automatic acoustic tuning based on cushion type, with launch promotions offering cushion kits at $9.99 in select markets.