You may be better off getting him a decent but inexpensive beret, and if he really wants a toorie make one from some yarn and tag it on top. Some budget military berets can be had for under $15US online if you look hard enough. I have a couple Kangol Monty Wool berets that I love in the fall and winter. There are cheap Balmorals out there to be had, but they are just that---cheap. To get anything adjustable or decent quality means going up to a Robert Mackie (or a custom from a weaver directly), and the price ends up at $75US or higher. Tams are similar, have a toorie, are cheaper and generally one size fits all as they have a stretchy band opening instead of the more fixed size Balmoral.

I have several Balmorals, tams and berets in a variety of colors, but save the balmorals for highland wear kilted days.