I'm using the creative Fatality gaming headset and it's pretty good. Although it's not USB. It's served me well so far. I've had it for about 9 months if not a little longer than that.
Now here are a few that I got from searches that seem decent. Although the price is well above 80$ i don't think you can get a decent gaming headset for under 50$.
Look for brands like Logitech, Razer, Turtle Beach, Altec Lansing,
Here are steelseries gaming headsets...
http://www.steelseries.com/us/products/audioTritton seems to have decent headsets.
Don't quote me on anything I say as I dont' have much experience in dealing with headsets. All I know is that mine works fine =)