Source Cooper Safety Supply:
'Noise exposure is 100 dB and you are wearing earplugs with an NRR 33dB, your level of exposure would not be reduced to 67 dB. Instead, to determine the actual amount of decibel deduction applied (when decibels are measured dBA which is the most common), you take the NRR number (in dB), subtract seven, and then divide by two. Given the previous example, your noise reduction equation would look like the following: (33-7)/2 = 13.
This means that if you are at a rock concert with a level of noise exposure at 100 dB and you are wearing a hearing protector with an NRR 33 dB, your new level of noise exposure is 87 dB. If you are wearing a product with an NRR of 27 it would deduct 10 decibels (27-7/2=10).'