If you want to avoid latency issues or have a better audio quality experience, the SteelSeries Arctis Nova 3 is the best wired gaming headset we've tested in the sub-$100 range. These over-ears offer some customization features, like programmable RGB lighting on the ear cups and a parametric EQ with presets when connected via a PC. You can use them via a wired USB cable or analog cable. We noticed a warping sound with our unit, but this only occurred using the USB connection, not via analog.
While picks like the Logitech G535 LIGHTSPEED Wireless offer low wireless latency, using the analog cable with these headphones virtually eliminates latency, making them a good choice if you're concerned about audio-syncing issues. They have a warm sound profile, with a touch of extra bass to help emphasize sound effects, like footsteps, when gaming. Dialogue and soundtracks are understandable but very dull and veiled. Luckily, their in-app graphic EQ and presets can help you customize the mix to suit your preferences.
While comfortable, their ski-band headband design doesn't reproduce a consistent fit, position, or seal, so take the time to ensure they're sitting well on your head before booting up your game. Despite their closed-back design, their soundstage feels wide and somewhat open. Their boom mic also captures speech well, but if you want an even better mic performance, check out the HyperX Cloud 2/Cloud II. Their boom mic is significantly better at separating your voice from any sounds around you, which is great if you're gaming in a noisy environment. However, they don't have any customization features to adjust their sound.