The duct tape shirt can only be made if you have Torso Awaregness.
To make one of each known item using only the multi-use method takes 80 lengths of duct tape. However, since some items are zappable, it is possible to acquire all items after using only 73.
References
The item's description refers to the old Star Wars-themed joke, "Duct tape is like The Force: it has a light side, a dark side, and it holds the universe together."
Duct tape can also be called duck tape; as mentioned below, this is also a brand name. WW II soldiers called it duck tape in recognition of its water-proof properties. The pun continues, as this drops from ducks.
Making clothes out of duct tape is encouraged by the makers of Duck Tape as part of their Stuck at Prom contest.
