There are a few people on here who indeed make fursuits, but not a lot, and even less who take fursuit commissions. I'm sure there are some, but if you have any style in mind, or a fursuit maker you're interested in, I would highly suggest you send them an e-mail, note or PM to ask how much they would request for making a fursuit head.
Just be sure they are open for quotes though, some won't reply if they are closed for taking in quotes. (Professional and amateur fursuit builders.)