This paper proposes a metasurface design approach with perforated labyrinthine path coil structure to manipulate the acoustic transmission with inexpensive materials. The medium in the labyrinthine path coils in this design is air, but not limited to air. A systematic approach has been proposed for the unit cell design of acoustic metamaterials with adjustable resonance peak frequencies and bandgap width. The theory demonstrates that the length of pipe segments determines resonance peak frequencies and the cross-sectional area ratio adjusts the bandgap width. The proposed design approach uses an equivalent pipe circuit based analytical model to design the high transmission (high pass) and high reflection (low pass) unit cell. The simulation and experiment has been performed to evaluate the validity of the theory. Although there exists some assumptions in the theory, the theory still has enough accuracy to guide the metasurface design illustrated by the simulation and experiment results.