Articulator: front or middle of the tongue

Point of Articulation: hard palate

Manner of Articulation: Fricative: The articulator makes a narrow constriction against the point of articulation, so when the airflow goes through the oral passage, audible frication noise is created.

Voice: voiceless – Vocal folds are apart and are not vibrating.

Asturian, Berber (Kabyle), Catalan (Majorcan), Danish (Standard), Dutch (Southern), Greek (Cypriot, Standard Modern), Hungarian, Irish, Italian (Southern dialects), Limburgish (Weert dialect), Norwegian (Standard Eastern), Pashto (Ghilji and Wardak dialects), Ripuarian, Scottish Gaelic, Spanish, Swedish.
(Source: https://en.wikipedia.org/wiki/Voiceless_palatal_fricative#Occurrence)