The Samsung Gear VR SM-R324 (Oculus) with Controller is a black smartphone VR headset made of plastic, manufactured in Vietnam. It features built-in audio, lens-to-face distance adjustment, and a built-in microphone. The headset has an accelerometer and gyroscope sensors, providing a 360-degree field of view. It connects via Bluetooth, 3.5mm audio jack, micro USB, USB 3.0, and USB-C. The product is new and comes in an open box.

Box was opened but contents are new see pics