The helmet bell was conical in shape and made of pressed leather. Officers helmets were made of thinner leather and were sewn together in the rear under the back spine. Issue helmets were made of thicker leather and usually formed out of one piece of leather without being sewn in the back. The front and back visors were sewn to the helmet body with the front visor edged with metal trim. All exterior leather was black lacquered. Officer quality helmets were lighter and more finely stitched than issue quality helmets. Issue helmets were mounted with M91 side lugs on each side of the helmet for the retention of the chinstrap (* Mod. 1915 officer helmets also used the M91 side lug over which was placed a special slotted faux rosette and chinscaled strap). Officer chinscales were affixed the helmet body through a holes in the sides and held in place with a split braid rosette. The front plate was attached to the enlisted helmet through 2 grommet lined holes in the front of the helmet body. Officer helmets merely had two small unlined holes through the body to mount the front plate.

The interior of the helmet officer helmet featured a fine serrated edge lamb skin leather sweat band topped with a ribbed ottoman silk head liner. Issue helmets had a leather "tongue style" liner. The liner was held together with a retention cord that passed through a hole in each tongue. The inner visors of officer helmets were lined with colored paper or leather. The colors were usually (but not always) green under the front and red under the back visor. Officer model back visors also had a sewn fancy leather edging. Issue helmets had plain leather inner visors that usually had regimental or quartermaster corps inked stamps. It is important to the collector to make sure the regimental markings properly match with the helmet front plate.