Summary: We North Americans forget what value means sometimes. Are the Bose QC-15s "worth" $350, or is that just what is being asked for them. In the the case of the JVC HA-NC120s, I'd say they're a $70-80 headphone at the most. The engineering is not original, and the parts are manufactured for a few dollars. For actual sound quality, I'd say they're a really decent set of headphones.