The recipe is the following (earth crystal) Tactician Magician's Hat, Velvet Cloth, Silver Thread. It's level 70 clothcraft.
The normal Tactician Magician's Hat can't be crafted. It's a conquest point item for Windurst. I dunno what rank you need to get it though (I'm Bastokan). Therefore, although this item has a +1 on it, it's actually not a HQ synth. The HQ synth is the +2 hat.