A woman shall not wear anything that pertains to a man, nor shall a man put on a woman's garment, for all who do so are an abomination to the Lord your God.
In the US, skirts, dresses, and the like, are considered a woman's garments.
A kilt probably is not cross-dressing. I feel that it is somewhat border lined.
Why I would not wear one:
- I don't know if it is morally ok.
- They look silly.
- I'm Dutch, not Scottish.