bencherian
100+ Head-Fier
Most earphones (in-ear) are gonna be low impedance. Off the top of my head I know the Pinnacle P1's are 50ohms and well-regarded, but I've never heard them myself. Also don't know if they're in your price range
Just now I got after some searching
Found two in ear buds activating quad dac... 50+ ohms
Soundmagic ES-50
and
Sony MDR 510-AS
both are 50+ ohms earphones that I found good and cheapest.