Assuming you purchased the item on eBay.com, and your headphones arrived not working, then ...
- Going either to the resolution center or My eBay >> Purchase History, you open up a return request with the reason being "Doesn't work or defective".
- Wait a few days for the seller to respond with either a refund of your money, a request to return, or some other offer (such as replacement). Do not close the return request until your situation is resolved.
- If the seller wants you to return the item, then the seller must pay for the return. The seller must provide you with either (a) a return shipping label, or (b) funds to your PayPal account so that you ship the item back to the seller with a tracked shipping service (you likely need to give the seller a quote on how much this will be). The return shipping method MUST provide tracking all the way back to the seller's street address.
- If the seller does not accommodate the return shipping, then escalate the request to eBay customer service and make sure that they know that the buyer is not providing return shipping. They may give the seller a little more time to get the label/funds to you, or they may close the case and refund your money immediately.
If this purchase happened on another eBay site other than eBay.com, their rules for returns may be different than what I articulated above.