In Wrath of the Lich King it is item level 226, requires level 80 and is named Earthshatter War-Kilt. In MoP Classic it is item level 213 and requires level 80.
Read from the World of Warcraft client build files (JournalEncounterItem, JournalEncounterCreature, Achievement) and the Blizzard Game Data quest API.
How Valorous Earthshatter War-Kilt Compares
Who It Suits
Mail is the armor type Evoker, Hunter and Shaman wear. With Agility or Intellect, Valorous Earthshatter War-Kilt suits Beast Mastery, Marksmanship and Survival Hunter; Elemental, Enhancement and Restoration Shaman; Devastation, Preservation and Augmentation Evoker.
Transmog Sets
Valorous Earthshatter War-Kilt is part of the transmog set Valorous Earthshatter Regalia (Shaman only). The other 16 pieces:
Items Numbered Next to Valorous Earthshatter War-Kilt
Blizzard numbers items as they are created, so the named items next to ID 40522 (40517 to 40527) were usually added in the same batch as Valorous Earthshatter War-Kilt: the same quest line, zone, vendor or reward set.