Ah, I think I understand.
I believe the "helmets" are actually subconscious thoughts and desires that the wearer currently has at the moment.
In this universe, I presume that this cat specifically has a selection of helmets to communicate his wants to the general populace so they might indulge in his desires.
However, it is intriguing to note that at some points the humans also wear the helmets, such as in this comic
>>112159511And I doubt that these humans have a deliberate selection of helmets, so it begs the question as to why they have them in the first place. It's important to note that the helmets that these humans wear are white, and so is the one that the cat wears. Unlike the other helmets that the cat owns in which they are yellow and typically are labelled with food items such as ham, yams, or peas.
Perhaps the white helmet is true, underlying subconscious. The part of the mind that understands everything it sees and works non stop to process information. It would make sense as to why the child in this comic wears a helmet labeled "sand". So although he may not actively desire the substance of sand, his subconscious is constantly refreshed and focused on that specific aspect of the beach. This is the case for all the other humans in that scene, and for the cat, who's helmet label changes frantically in the scene.
Whether or not these white helmets are true physical items that exist in the real world or mere symbols of the subconscious mind, it is agreed that the yellow helmets are real things that the cat owns and wears in order to express himself as he lacks the capabilities to converse with others through human language, so he has to make do with the simple, one-word helmets.