It's called a Jingasa, usually worn by common foot soldiers, ashigaru. Many made of layers of lacquered leather, some of lacquered wood, some of iron. This looks rather new, perhaps a movie prop, re-enactor piece??
Rich S
The Japanese Sword Index
http://home.earthlink.net/~steinrl/nihonto.htm
How do you delete a duplicate message? Can't find a button for that.
(i got it Rich. I can, you can't

)