The forehead protector, symbolizing the Hidden Leaf Village, has become a significant item for Sasuke, especially after the battle with Naruto in the Valley of the End. Years later, Sasuke becomes the mentor of Boruto Uzumaki, Naruto’s son.

Speaking of the forehead protector in Naruto, its base is made of metal engraved with the symbol of the shinobi village, accompanied by a fabric band available in various colors. This forehead protector can be worn on any part of the head, but almost everyone tends to wear it on the forehead as a means of protection for oneself.

After discovering that Sasuke was his father’s rival, Boruto had expressed a desire to learn under him. As a teacher, Sasuke has taught his disciple many things and has helped him grow over time. Recognizing that his identity as a shinobi is not only about power but also about the bond with his student, Sasuke has become accustomed to passing on his forehead protector to Boruto at significant moments.
In the Boruto manga, Sasuke’s forehead protector is not frequently used by Boruto Uzumaki as a primary tool in his personal battles. Instead, Boruto often uses his own forehead protector, although he occasionally wears Sasuke’s protector. Sasuke himself does not frequently wear the forehead protector but always keeps it with him.

In Chapter 49 of the Boruto: Naruto Next Generations manga, before Sasuke leaves to assist Naruto in the fierce battle against Isshiki, he notices Boruto’s unease. His student, who is supposed to possess the power of Momoshiki, could potentially be compromised. Sasuke hopes to prevent this from happening, even if it means taking Boruto’s forehead protector. Since Naruto is unable to intervene, Sasuke decides to protect Boruto on his own.
At that moment, Boruto had reluctantly returned Sasuke’s forehead protector, similar to how he had done during the battle against Momoshiki. However, Sasuke willingly transferred the forehead protector back and asked Boruto to return it once the situation settled. Sasuke does this because he has complete faith in his own abilities and believes that Boruto will grow stronger to overcome their challenges.