Well, I can't read French, but... Looks like a beat up old souvenir helmet that somebody sewed a tag into and attached a skull to. I don't know what the tag says and the last number of the date can't be read. It looks like a European made the numbers. Does the description say what the red dot might be for?
:-x Something similar to this kept poking up several years ago on eBay. It was an elaborately staged hoax trying to pass itself off as a "mortar" helmet complete with box. It had elaborate markings that just made no sense. It did have a very similar Wappen. :-"