I've used the following up to 99.6 in all the tailors I've made. Assuming you have the Samurai Empire expansion installed then you can use cloth ninja hoods and studded hiro sode to get the rest of the way to your cap:
0.0 - 29.0 = Buy it up
29.0 - 41.4 = Make Short Pants
41.4 - 53.9 = Make Cloaks
53.9 - 74.6 = Make Robes
74.6 - 99.6 = Make Oil Cloths
Then it depends on whether or not you have used a scroll:
No scroll:
99.6 - GM = Cloth Ninja Hoods
105 scroll:
99.6 - 102.1 = Oil Cloths
102.1 - 105 = Cloth Ninja Hoods
110 scroll:
99.6 - 104.6 = Oil Cloths
104.6 - 110 = Cloth Ninja Hoods
115 scroll:
99.6 - 107.1 = Oil Cloths
107.1 - 112.5 = Cloth Ninja Hoods
112.5 - 115.0 = Studded Hiro Sode
120 scroll:
99.6 - 109.6 = Oil Cloths
109.6 - 115.0 = Cloth Ninja Hoods
115.0 - 120.0 = Studded Hiro Sode
Gains will be sooooo slow after a while with oil cloths... in fact gains will be sooooo slow from about 90-120!
Keep at it though and you'll be at your cap before you know it!
Good luck!!