This was an earlier version of a Crucible Helmet before the game launched. You could have gotten one that look similar before The Dark Below released. But, as far as I know, you cannot get them anymore.
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Comet have not seen it anywhere
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Crap. I was looking at an earlier post about how pre-dark below gear should come back and rotate around in the inventory for vendors. Still, that helmet looks boss.
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Can still get older gear from cryptarc or from leveling a faction (but I believe it is somehow related to your level when you get the reward) It may be difficult or rare, but it is somehow a possibility (that is a nice helmet)