I just had this today, and I really wasn't going to bother to post it, just record it for myself and store it for now. It struck me though, just how badly made this thing is, and if it is Iraqi (it may be Saudi too) I couldn't possibly imagine facing the might of the Coalition in the Gulf War(s) with this contraption on my head. Some troops were issued with liners only and no steel pots I believe.
It is a post WW2 American liner originally, before the "refurb."
The webbing is made up of various bit's of what look like US nape straps, shows much wear and repair too. A nasty piece of kit to wear I suspect, and the sweatband is upside down!