Morozko Hat
Hat of the one and only true bearer of gifts: Father Frost.
About
Where it spawns
It isn't placed as loot in any World's economy. You get it another way: by crafting, gathering, hunting or cooking, or inside another item.
In the game files of: Chernarus+, Nasdara, Livonia, Sakhal.
Repairs
Repaired with: Duct Tape (25), Sewing Kit (25)
In brackets: how much of the kit's quantity one repair uses.
From the game's files, game version 1.30 · MorozkoHat