USB headphones (PulseAudio)
Connect your USB headphones to the Pi and then run:
In the output of pactl list, you will see a list of sinks. Each sink has a Name and a Description. The Description will usually contain the name of the device. For example, if you have a USB headset, the Description might be USB Audio Device.
Set the sink (for example, sink #2) as the default sink:
Then, try to unsuspend and activate the sink:
You might also want to unmute and set the volume of the sink:
If you want to test if the sound is working, you can play a test sound: