Okay, I got curious about this item. So I spent a while checking every shop for it so we could have a real answer here.
It is for sale in McPherson's Bloody Blades. Sold by Guthan Shawnasy. The icon in the shop looks like leggings, not a kilt. At indifferent and a 99 Charisma the shop keeper wanted 420pp for it.
I was curious as to what the graphic looked like on my barbarian, but 420pp is too much money for me to spend on a curousity, even if it does have nice AC.
Oh, and 1 more update. The races for this now include the Vah Shir.