Beats sudio 3 not support spatial audio

From the beats website:

Compatible hardware and software required. Works with compatible content in supported apps. Not all content available in Dolby Atmos

You don't indicate what model of iphone or version of iOS you are using.

For spatial audio to work:

What you need

• AirPods Pro (1st or 2nd generation), AirPods Max, AirPods (3rd generation), or Beats Fit Pro
• The built-in speakers on an iPhone 7 or later, or on one of these iPad models:
  • iPad Pro 12.9‑inch (3rd generation) and later
  • iPad Pro 11‑inch
  • iPad Air (3rd generation) and later
  • iPad (6th generation) and later
  • iPad mini (5th generation) and later
• iOS or iPadOS 15.1 or later
• The built-in speakers on a Mac computer with Apple silicon
• Apple TV 4K with tvOS 15 or later
• Audiovisual content from a supported app

Turn on spatial audio on your iPhone or iPad

1. Make sure that you're wearing your AirPods Pro (1st or 2nd generation), AirPods Max, AirPods (3rd generation), or Beats Fit Pro, and that they're connected to your iPhone or iPad.
2. Open Control Center on your iPhone or on your iPad.
3. Touch and hold the volume control to turn on spatial audio while you're playing multichannel content or Spatialize Stereo while you're playing two-channel stereo content. This also shows you the status icons.
4. When you turn on spatial audio with head tracking, audio adjusts based on your head movement. To turn on spatial audio and dynamic head tracking, tap Head Tracked. To turn on spatial audio only, tap Fixed. To turn off spatial audio and dynamic head tracking, tap Off.

Listen with spatial audio for AirPods and Beats - Apple Support