According to the inventory listing, it mentions the Apple AirPods (X Generation). Now you might be thinking that this name could be in reference to the wireless earbuds Apple makes, but the price tag of $399.99 clearly suggests that this could be something else entirely. This is because the current AirPods Pro is priced at $249, meaning that the price of $399.99 is much too high to be the AirPods that we know.
Also, according to AppleInsider, they spoke to several Target staff members who claim that the pricing is accurate, but the name might not be. This is because they claim that it is common practice for the retailer to use placeholder names, meaning that the final product might be called something else entirely.
At the moment, Apple does make over-ear headphones under the Beats brand. However, apart from new colors, Apple has yet to officially introduce new models. It is unclear if these new headphones will replace the Beats lineup, but we’ll have to wait and see until the 31st of March where Apple has been rumored to host an event.