neswes,
I recently received a cover from Jim Carter and opened the box this evening. It is not ABS (most likely it is a fiberglass material, as JC states). It is dull black with almost no texture. It looks like the material that came out of my 54/55 GMC COE and the material in Greg Hill's 54 truck. I like it.
The ABS 54 covers that I have bought from Classic Parts are shiny black and are embossed to look like leather.
1947-53 covers are a different shape from the 54/55, and, from what Denny has posted, they are brown with a leather-like texture.
