I still have the black vinyl boot cover that came with my '99 Miata. I found this in a box of car stuff I just couldn't simply throw away.
The vinyl is embossed to look like leather. I believe it is OEM but don't see a tag anywhere on it.
The stitching in one of the diagonal corner seams had come undone, and was hand re-sewn by my wife; not the best sewing job bit it doesn't show when on the car. It is in great shape, could use a wipe down with vinyl treatment but no cracks or tears.
There's some discoloration on the underside fabric, I believe from sitting up against the rubber top weather stripping. Once again it doesn't show since it is the underside.
$20 plus shipping. PM me if interested.