This specifies a hit with the top of your helmet, but not necessarily a hit to your opponent’s helmet. And officials are essentially told to flag everything that might be targeting, since the replay booth will sort it out.
A player could launch crown-first into a player’s hand, and that could be targeting. More commonly, you’ll see targeting calls after crown-to-ribcage hits.
This in 2016 was correctly called targeting, even though the defender didn’t go anywhere near the quarterback’s head. It was a crown hit on a defenseless passer.