The best netbooks for under $200 are the ASUS Eee PC models. These netbooks are sold very cheap with and have excellent specifications. The Atom processor in these books is very efficient.
There are many netbooks on the marketplace around today that cost under $200. The more popular netbook brands easily available would be HP, Dell and Sony.
It depends on which Acer netbook you want. They are in the $200-$500. Check Ebay
As your son is only five it might be worth considering a second-hand, refurbished laptop. Alternatively, go for a netbook. The small keyboard will be perfect for your son's hands and there are lots available, new, for under 200. Check out review sites or this guide by MoneySaving Expert - http://www.moneysavingexpert.com/deals/cheap-netbook-deals
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Some retailers are still running their holiday specials, especially online. I would check out eglobalelectronics.com/netbooksale/ and see if you can find the right deal for you!
The Whistler XTR-550 has received excellent ratings in the under $200 range.
Singer is the standard in sewing machines, and make several good ones under $200.
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The Canon PowerShot is the best camera under $200. It has 12.1 megapixels, 4 x optical zoom, and optical image stabilization.
The DirecTV DVR's are under $200 and can even do HDTV programming, which makes them a great choice for a DVR on a budget.
sandisk is the best 8gb tablet