Carb boots. I think they look bad enough to renew but the price is very high. Did the ones yopu have changed even worse or about the same?
The picture you show is the front boot and they are very firm usually, once the carbs are out you can see if the edge is flexible and not like a rock.
If rock hard and cracked replace, if somewhat movable you can clean them up and re-use them.
The rear boots are more pliable when new and are much less expensive if you do need to replace them.
BTW if you do remove the cam shafts to access the valve buckets, borrow a 1/4" drive torque wrench (inch pounds) when tightening the cam cover bolts, too many are broken or over tightened on the bikes I've worked on.