This agent helmet is made in a similar way to the advanced salesman hat, but uses the agent balaclava instead as the base. It is a leveling item that can be upgraded at each level by right-clicking on it up until its maximum level of 200 (the basic QL is 100). At QL 200 it adds better protection than a QL 200 balaclava and also adds 10 to chemistry making it +20.
To get a balaclava you will have to find a fixer willing to buy the item called "Agent Gear: Kevlar Wool Balaclava" from the fixer shop in Borealis which is the only location on Rubi-Ka that you can find them.
Honestly the helmet looks ugly as sin to almost every agent who wore one. The 'I'm a carjacker' look is just not very appealing. For the next step you need to get a Sharpshooter's Chip, which drops from any sharpshooter mob level 100 or higher.
Again it's just a matter of luck whether you find one or not. On the plus side the item is not NoDrop so you can buy them from other players. You need to have over 260 in Chemistry skill to combine both parts. Be aware that the helmet must be leveled above QL 100 for this to work.