Around New Year, small boy's covering for head (7)
I believe the answer is:
stetson
'head' is the definition.
The answer and definition can be both man-made objects as well as being singular nouns.
Maybe you can see an association between them that I can't see?
'around new year small boy's covering for' is the wordplay.
'around' is a reversal indicator.
'new year small' becomes 'stet' (I am not sure about this - if you are sure you should believe this answer much more).
'boy' becomes 'son' (male child).
'covering for' means one lot of letters goes inside another.
'stet' back-to-front is 'tets'.
'tets' put inside 'son' is 'STETSON'.
Can you help me to learn more?
(Other definitions for stetson that I've seen before include "Felt hat" , "St Neots (anag.)" , "Ten-gallon hat" , "Style of hat" , "capital item" .)