Offering time, kid starts to unplug the earphones (7)
I believe the answer is:
tribute
'offering' is the definition.
(thesaurus)
'time kid starts to unplug the earphones' is the wordplay.
'time' becomes 't'.
'kid' becomes 'rib' (I've seen this before).
'starts to' suggests taking the first letters.
The first letters of 'unplug the earphones' is 'ute'.
't'+'rib'+'ute'='TRIBUTE'
(Other definitions for tribute that I've seen before include "Accolade" , "Rebut it as mark of respect" , "Tax" , "Statement of admiration" , "Honour" .)