If you click on item in your inventory you should see an option to 'Send to a Buddy'. Their you use the scrolling menu to choose one of your friends or you type in an user's name and then just click on the Send to a Buddy button.

if you don't have any subeta friends this option won't show up, and/or if you'd like to send the item anonymously then you can use the gift center in arctic frost (you'll need some wrapping paper).

Your welcome. I forgot to mention that another option is to go to the Arctic frost and use the gift center. There you use wrapping paper and gift boxes that can be found in the holiday shop/user shops to send items to users. Just follow the instruction there. Gift Center Link