I find tanking in this instead of Scorpion Harness to be a better choice as Ninja in endgame, where most things you fight will have very little difference in their accuracy by 10 evasion, but -6% damage taken is more damage saved when you do get hit, or 9% for the very awesome +1 version.
Was not able to attempt on my alt with 94 cloth and 0 smithing. Tested at every smithing level and finally could attempt one at smithing 14 (no support). Smithing sub = 29.