R17 sewing recipe at Nassau and Jolo via Female Pirate. (Actually, I've forgotten the exact NPC name, but you should have little trouble finding her in either town.)
Ingredients:
Silk Cloth x20
Goldwork x20
Gold Thread x20
Stats:
Penetration +2
Ballistics +2
Reloading +1
Unisex, requires
Ruler of the Sea and 10k notoriety to equip/layer.
Source/pics: danielog.blog.fc2.com/blog-entry-21.html