Documents have been published by the United States Federal Communications Commission connected to an unreleased product from Apple featuring the model number A3577, which is also described as over-ear Bluetooth earphones.
The product does not look to be the next-generation AirPods Max 2, as it features the model number A3454. There is no information other than the one provided, so it is uncertain what the headphones are or can be.

The majority of the documents reveal that the A3577 is currently being held back from publication due to a confidentiality request. A standard procedure for Apple and its product filings with the FCC. It could potentially be a new Beats product, like a revamped version of the Beats Studio Pro headphones, the over-ear headphones.
A figure shows the location of the labeling of the FCC ID, with the product looking to show a normal ear cup for headphones with no standout or details that identify it.