Cut-off point for the highest trees (10)

'cut-off point for the highest trees' is the definition.
I can't judge whether this defines the answer.

'cut-off point for the' is the wordplay.
I cannot quite see how this works, but
'point' could be 'ne' (NE is an example) and 'ne' is found within the answer.
'the' could be 't' (the is pronounced as a 't' sound in some dialects) and 't' is found in the answer.
This may be the basis of the clue (or it may be nonsense).

Can you help me to learn more?