This deal has ended.
Buy.com still has their Philips USA Active Noise-Canceling Earbuds priced at $19.99. Receiving 4 out of 5 stars from purchasers, these earphones are designed to eliminate noise from the outside world. They come with a one-year warranty. Shipping is $6.48 (making the total $26.47), there's no sales tax (except CA, MA, MD, TN), and new Google Checkout users can get a $10 discount for signing up.