16oz. Scottish Wool Tartan fabric sells for between $68.00 and $90.00 per yard double width.

The average 8 yard Knife Pleated Kilt uses 4 fabric yards of Tartan.

This means the fabric alone for a Traditional Kilt will run you between $272.00 and $360.00. And that's just the fabric.

Then when you add the labor costs to make the Kilt it will easily go over your $400.00 budget.

Matt Newsome's 4 yard Box Pleated Kilts use less fabric so are a very good way to get a real hand-sewn 16oz Kilt within your price range.

But other than one of Matt's Kilts the only way to keep the cost down it to machine sew the Kilt or make it with less fabric.

Most Kiltmakers I know of charge somewhere around $250.00 and $300.00 for their labor. (That's about $8.00-$9.00 an hour if you must ask)

So I'm afraid that unless you are willing to cut a corner somewhere you may be out of luck.