A level 3 helmet in PUBG has 230 durability, or hit points, when undamaged.
The level 3 helmet is the Spetsnaz Helmet, the strongest standard head-protection item in the game. Its durability is separate from its damage-reduction value: durability measures how much punishment the item can absorb before breaking, while the helmet’s protection determines how much incoming damage is reduced while it remains intact.
The helmet is especially valuable because it protects against headshots from many weapons and can help a player survive attacks that would otherwise be immediately fatal. However, it does not make the wearer invulnerable. Powerful weapons, repeated hits, and armor-piercing or high-damage ammunition can still defeat a player, particularly after the helmet has been damaged.
A common mix-up is treating 230 as a universal damage-reduction percentage. It is not. The number refers to the helmet’s condition. The level 3 designation identifies the item tier, while its actual remaining durability declines during combat and can eventually reach zero.