Dress is fine wearing heavy footwear (8)

I believe the answer is:

clothing

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'dress' is the definition.
(thesaurus)

'fine wearing heavy footwear' is the wordplay.
'fine' becomes 'thin' (similar in meaning).
'wearing' indicates putting letters inside.
'heavy footwear' becomes 'clog' (clog is a kind of footwear. I am not sure about the 'heavy' bit.).
'thin' placed inside 'clog' is 'CLOTHING'.

'is' is the link.

Can you help me to learn more?

(Other definitions for clothing that I've seen before include "See 8" , "Garments" , "Attire" , "Wear" , "Apparel, garb" .)

I've seen this clue in The Telegraph.

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