Items and Hit Points
Source Player Core pg. 402
Items have Hit Points like creatures, but the rules for damaging them are different, as explained on Item Damage. An item has a Hardness statistic that reduces damage the item takes by that amount. The item then takes any damage left over. If an item is reduced to 0 HP, it's destroyed. An item also has a Broken Threshold. If its Hit Points are reduced to this amount or lower, it's broken, meaning it can't be used for its normal function and it doesn't grant bonuses. You usually can't attack an attended object (one on a creature's person).