The MS 400s are pretty sparse for features: there are few extras and no noise cancellation function. However, they do offer impressively balanced sound, making them a good choice for users with a diverse listening palette. They tend to play heavy and loose on the low-end, while the mids are rich, but not quite buttery, and high-end clarity and detail is good, though not extremely crisp.
Read the Phiaton MS 400 headphones review.