From Dark and Darker Wiki
Gear Score
Description
Item's Gear Score
Weapons
Two-Handed
Main-Hand (Off-Hand does not exist for Two-Handed) 15 | 22 | 30 | 45 | 60 | 90 | 120 | 175
One Handed
Main-Hand 9 | 13 | 18 | 27 | 36 | 54 | 72 | 125
Off-Hand 7 | 10 | 14 | 21 | 28 | 42 | 56 | 100
Armors
Head, Hands, Foot
Helmets, Gloves, and Boots 4 | 6 | 8 | 12 | 16 | 24 | 32 | 40
Chest, Legs, Back
Chestplates, Leggings, and Cloaks 5 | 7 | 10 | 15 | 20 | 30 | 40 | 50
Accessories
9 | 12 | 18 | 24 | 30
Utilities
2 | 3 | 4 | 6 | 8 | 12 | 16 | 20 Note: Items that are both Weapons and Utilities follow the Utility rule, not the Weapon rule
Misc
Misc items do not have any Gear score, such as Coin Purses