He doesn't appear to have any hearing protection at all. Once you lose it, it's gone forever. The Navy has a hard time recruiting sonarmen because so many potential recruits have some hearing loss due to loud music by the time they are 18. Looks like the boy in your picture is getting off to a bad start.
Nobody has guessed what the gun is yet, but I can tell you that it doesn't require hearing protection. Actually, one person FreepMailed me, and HE knew what it was. Most likely, only kids and younger people are going to guess. If I don't get any more correct guesses by after supper, I'll tell you what the dastardly looking thing is! :-)
It's a pellet/paintball gun. No hearing protection required, but he should be wearing safety goggles or a faceshield.