Stats scale with item quality (1–6) per items.xml tier values.

Item classarmorSantaHatHelmet
Slot Head
Equip slot Head
Class Light
Set Santa
Quality 6
Physical protection 12.3
Elemental protection 12.3
General protection
Durability 500
Degradation per use 1
Mod slots 5
Mod value bonus 300
Cold resist 20
Heat resist 20
Buff resistance 4.1%
Mobility
Stamina/s drain
Noise increase
Harvest bonus
Value 1,000

Values for the selected quality level (1–6) from items.xml passive_effects.