Is armour location specific?

Skyrim's armor rating is simply flat damage reduction. It also has no location damage. There are no such things as "head shots".

On top of the listed armor rating, each armor piece (head, hands, chest, leg, shield) has a hidden armor value of 25.

Damage reduction also has a cap of 80% reduction, at around 500-600 armor rating. Anything over 667 guarantees maximum damage reduction.

More details at the UESP website

Armor is not location specific, If damage taken is not location specific why would armor need to be location specific?

Also when you are in your inventory at the bottom of the screen, to the left of your total carry weight, you will see your cumulative "Armor Rating"