In the core rule, it say on page 272 at item damage:
An item can be broken or destroyed if it takes enough damage. Every item has a Hardness value. Each time an item takes damage, reduce any damage the item takes by its Hardness. The rest of the damage reduces the item’s Hit Points. Normally an item takes damage only when a creature is directly attacking it—commonly targeted items include doors and traps. A creature that attacks you doesn’t normally damage your armor or other gear, even if it hits you.
.. but a player ask me "what happen if I want to sunder an enemy armor or weapon" and there is no rule to the attemp to sunder in combat... unless you automaticaly hit the foe's armor and do do damage without any check, wich can be problematic.
For now I just ruled it as an attack (or an athletics if it is greater than your unarmed attack proficiency) vs foe's Dex DC.
This happened on your tables? how did you ruled it?
Sunder is normally not a common option.
Some creatures can damage items (see the Smilodon), some items can damage armour (see Acid runes), but that's kind of it.
Remember, if Sunder is a common tactic, players will face it a lot of the time.
How do you feel about that new sword?
There's nothing to say you can't directly attack items. It's just not called "sunder" anymore.
In the section you've quoted, if I try to attack you, it won't do anything to your items. But my reading of the passage supports that you can directly attack an item, even a held item.
Nah. At least, that's not intended. They intentionally removed Sunder as a default option for the reasons Ediwir mentioned and more.
I'm pretty sure there are rules for wearing broken armor actually.
RAW you cannot target objects with strikes.
