it changes each year.
they drop from dungeon bosses, so you need to check which bosses currently drop them
from wowhead:
Hunt a Holiday Hat
During the Feast of Winter Veil, certain humanoid bosses now sport a festive holiday hat!
The following Legion and Battle for Azeroth bosses will drop a Finely-Tailored Green Holiday Hat or Finely-Tailored Red Holiday Hat on their defeat. These are high-resolution versions of the original winter hats.
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Raal the Gluttonous in Waycrest Manor - Finely-Tailored Green Holiday Hat
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Aspix in Temple of Sethraliss - Finely-Tailored Green Holiday Hat
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Illysanna Ravencrest in Black Rook Hold - Finely-Tailored Green Holiday Hat
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King Deepbeard in Eye of Azshara - Finely-Tailored Green Holiday Hat
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Varimathras in Antorus, the Burning Throne - Finely-Tailored Green Holiday Hat
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Skycap’n Kragg in Freehold - Finely-Tailored Red Holiday Hat
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Talixae Flamewreath in Court of Stars - Finely-Tailored Red Holiday Hat
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Krosus in the The Nighthold - Finely-Tailored Red Holiday Hat
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Saprish in the The Seat of the Triumvirate - Finely-Tailored Red Holiday Hat
The following bosses will drop a Green Winter Hat or Red Winter Hat upon their defeat:
Northrend
Cataclysm
Pandaria
Draenor
Shadowlands
The winter hats also have an extremely low chance to drop from any humanoid mob in the world; I wouldn’t hold your breath but who knows–you could get lucky! In previous years, heroic Northrend and normal/heroic Cataclysm dungeon bosses dropped hats. If you’re unlucky winning rolls, seems your best bet is to try to solo a Northrend heroic boss.