This an adorable little kitten who has the appearance of wearing a hat. The "hat" is the tabby markings. They are interesting markings too. At the moment this little girl does not have the tabby M mark on the forehead. As all tabby cats have that and as this girl is a tabby cat, the M mark must develop later and it may be the case that the "hat" becomes the M mark!
In the meantime she is adorable. The photographer is the well known Giane Portal, who lives in Brazil.