Hi,
What is the headphone model?
If possible, access the Start menu > Settings > System > Sound > Sound Control Panel > click on the white area and check the option to view disconnected and disabled devices.
See if it appears. If not, access the Start menu > Settings > System > Troubleshoot > Other troubleshooting > Sound > Run and see if it corrects the problem.
Test it on other USB ports and, if possible, on another PC to see if it recognizes the headphones.
Open the command prompt (admin) and run the commands: sfc /scannow and dism /online /cleanup-image /restorehealth, wait for the process to finish and restart the computer.
Thanks