Small air leak that closes up as the car warms up or the vacuum increases? Cold air making it worse may be the "Challenger" effect. The rubber intake hose is notorious for cracking. Just replaced mine. The crack was on the bottom and could not be seen until the hose was pulled out.
If the sound really is coming from the air intake tube, especially the "bellows" region, try wrapping it tightly with tape (electrical tape will do) before starting. If the sound goes away, then you have a (small) leak at that location.