The Kim

 is a hat.

Obtaining

 * Crafted by a Tailor (Lv. 100) from :
 * 20 Peki Hair
 * 19 Pandulum Ghost Fabric
 * 15 Kimbo Wig
 * 15 Flib's Red Tuft
 * 10 Cheeken Plait
 * 8 Lord Crow Feather
 * 1 Moowolf Headgear
 * 1 Solomonk