The Samurai Helmet is part of the basic armour of Samurai. It belongs to the Heavy Armour Class and is part of the samurai armour series together with Samurai Armour, Samurai Legplates and Samurai Boots. The Samurai Helmet can be dyed.
A rusted and stat-wise inferior version of Samurai Helmet was set to appear in game but does not spawn due to being assigned to characters that can't wear them.
The main body of the helmet appears to crafted from one sheet of metal plate. The helmet flares as it goes from the top of the head down to the neck. This helmet is more ornate than the majority of other headgear in the game. It features an insignia and metal crest that rise well above the helmet. A Mempo (facial armor) made of several independent metal pieces resemble a face, a feature of traditional Japanese helmets. Finally, on the back there is faded paint of what looks like a mirrored-image of a creature.
90% is the max cut resistance a single item can have. If this wasn't the case Samurai Helmet would have an insane 99.25% Cut resistance at Masterwork quality.
In a previous version of Kenshi if an item had over 100% in a resistance taking damage of that type would heal you instead of damage you. It can be assumed that this is why the 90% max resistance limit was put into place.