A single tarp is the entire bill, and that is exactly what makes these boots expensive. No bench crafts tarp, whatever the unfolded calculator shows in cloth: every one comes from road loot, the recycler or a trade. The same tarp makes a small planter box, which every player can craft from the start and which pays you back in hemp all wipe.
Only players who own the boots on Steam see the recipe, and there is nothing to research. If that is you, craft them once the farm runs and tarps stop being scarce.
For a fight, plain boots are the safer craft. Recycling a pair returns the tarp only on a lucky roll.