This is the Skull balaclava that Simon "Ghost" Riley wears in Call of Duty: Modern Warfare 2.
Lieutenant Simon "Ghost" Riley was a British character in Call of Duty: Modern Warfare 2 and the Call of Duty: Modern Warfare 2 graphic novel comic series Modern Warfare 2: Ghost. He is the second in command of Task Force 141 who is known as the "silent killer" in MacTavish's squad. Ghost is seen wearing red sunglasses and a skull patterned balaclava.
http://www.videogamesblogger.com/wp-content/uploads/2009/11/ghost-modern-warfare-2-character-screenshot.jpg

It replaces balaclava.txd

Comment please!

Big thanks to TXDEditor for a HD CJ Face and help.