Goatskin Lightmitts

Hands, item level 23. Equip level 23, all classes.

From 129 Like Fine Wine and 1 more quest.

From quests

129 Like Fine WineChoose one of 4
126 Enemy MineChoose one of 4

Other databases

Eorzea Database (the official one, on The Lodestone)
Console Games Wiki
Garland Tools (vendors, crafting, drops)