Very rare, no ratio. just random. Just kill tier 3-4 Black Sun ships. They MUST be tier 3-4 to even have a chance of dropping the hellmet. Then you just have to kepe at it, many people go days, some have gones weeks and even months without a single helmet drop.
http://forums.station.sony.com/swg/board/message?board.id=pilot&message.id=100429
This is a very good guide on guetitng the Helmet. Good luck.