And this is worth $60 or 55-60 million zeny in game? Why? 
Basically, dude, its just an "end game" gear. You have your sqi, kahos, valk helm, 99 transes, fully upped gears. WHAT THE FUCK GOES IN THE LOWER HEADGEAR? AN ASSASSINS MASK? A GANGSTER MASK? No, use that extra money you have overflowing that doesn't have a use anymore to give yourself some resistance against physical damage for that empty little slot :3