Rashi’s Hat: In Chullin 18b, 19a the gemara discusses the limiting parameters of where the two simanim are to be cut. On the trachea, the upper limit is the shipui kova, the taper point of the structure that sits atop the trachea. Rashi z’l says there that there is a structure atop the the trachea like a hat on a head. So if the shipui kova looks like a hat, then a hat should also look like a shipui kova- sort of a elongated pentagon with the top point lopped of ( in cross section) Of course the analogy does not refer to color, but if it did, the hat would not be black.
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