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Best titfer? (3,3)

Ross

I believe the answer is:

top hat

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'best titfer?' is the definition.
The definition suggests a singular noun which matches the answer.

'best titfer?' is the wordplay.
'best' becomes 'top' ('top' can be similar in meaning to 'best').
'titfer?' becomes 'hat' (I am not sure about this - if you are sure you should give a lot more credence to this answer).
'top'+'hat'='TOP-HAT'

Can you help me to learn more?

(Other definitions for top hat that I've seen before include "Posh lid" , "Formal head covering" , "Formal attire" , "Headgear (for those in tails?)" , "Man's cylindrical headgear" .)

I've seen this clue in the Evening Standard.
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