Made out viewer heard "suitable" piece of material (7)
I believe the answer is:
necktie
'suitable piece of material' is the definition.
I can't explain the remainder of the clue.
(Other definitions for necktie that I've seen before include "Strip of fabric often worn by men" , "Knotted garment (US)" , "Alternative to cravat" , "American garment" , "Material worn knotted round throat" .)