Board Thread:General Discussion/@comment-118.93.61.215-20130929212438/@comment-14027812-20130929221239

You can disenchant it to learn the Resist Fire enchantment, but you can't put the enchantment in other headgear. Remember, the magnitude of the effect that you can put in an item is dependent on your Enchanting skill, so it may not get to 40%, the original value.