All armor comes with stats for Intellect, Discipline, and Strength. As your numbers for each stat get higher, you pass certain "tier" thresholds, thus decreasing your cooldown for the related ability by a set amount. The maximum "tier" for any stat is 5, and the total tier number is where we are getting "tier-12" from. Tier-12 means that you have some combination of tiers reached that adds up to 12. It could be 5-5-2, 4-4-4-. 5-4-3, etc. The purpose is basically to get your abilities literally as fast as possible, and when coupled with a perfect perk set, is a great thing to chase in the end game once you've hit 335.
Basically, what you want to do is open one of the stat calculators (check the link below later) whichever class you want to work with.
Then, read the instructions on the front page, and pretty much follow it step by step. If you want to enter your own gear, instead of using any of the pre-entered gear, simply type in your current stats in the space provided. Make sure you put the numbers in without the stat bonuses applied, if possible, because it will make it more accurate and easier to use.
Once you've done that for whatever gear you want, go to the Loadout page, and it should give you your stats as if you were at LL 335. It will tell you your percentage of Max stats, as will as your total numbers for Intellect, Discipline, and Strength, and their tiers.
You can use the calculator to figure out what combination of stats or perks you would like, as well as your average percentage of max stats. If you're below 96.9 (what it takes to hit tier 12 at bare minimum) then you can go to the vendor gear list at the end and see if there is a piece you could plug in that would bring your average max stats up.
There's a page each for Hunters, Titans, and Warlocks. Each piece of gear has its estimated stat % at 335. Although 97% is usually considered the baseline for tier 12 gear, I included gear down to 95%, since that difference can be made up with another piece of gear that has a higher roll. As always, take these numbers with a grain of salt, as they're fairly accurate, but can be off by 1 or 2 in some places. It's not an exact science, but we're doing the best we can with the info we have.
Your average % of Max at 335 should be over 96.9 to hit Tier-12 with an Intellect/Discipline Artifact, and over 98.6 to hit it with any other type of Artifact. To find this, simply use the stat calculators below to figure out the percentages for your own gear, and then average them with any Vendor gear you want to use. Having the required percent only shows that you will have more than 720 stat points total, it's up to you to mix and match them to get the full 12 tiers.
Now that you know the importance of this post, here's the link to the spreadsheet.
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Credits: List of Tier-12 Capable Vendor Armor (For All Classes) by Mercules904