To quote my favorite movie, My Favorite Year, "You don't cut funny."

THat being said, the joke itself isn't funny, but jokes about kilts could be funny. You would have to go for the less obvious. Who hasn't heard the "Nice Skirt" joke.

It reminds me often of the joke I always get when people see my dogs. I have Great Danes. Everyone says, "You got a saddle for those things?" I have a hell of a sense of humor, but that joke wasn't funny the first hundred times, the next hundred are just irritating. The last time I had a guy say that line to me about my dogs, I told him that I use the same saddle he uses for his wife. Now, that to me was funny, but the guy did not approve.

I say if you can come up with a kilt joke that is both funny, and original in nature you got a hit. If you make reference to the "Nice Skirt" joke, most people will look at you as just being unoriginal.

Now, you could always steal from George Carlin with his bit about man purses and direct it toward sporrans. This could be very funny, but I am not going to write your material for you either.