Near fine upper class (3-3)
I believe the answer is:
top hat
'upper class' is the definition.
Although both the answer and definition are singular nouns, I cannot understand how they can define each other.
'near fine' is the wordplay.
'near' becomes 'to' (to can mean near or close to).
'fine' becomes 'phat' (I've seen this before).
'to'+'phat'='TOP-HAT'
Can you help me to learn more?
(Other definitions for top hat that I've seen before include "Formal headgear for man" , "Formal headgear of lofty sort" , "Example of elegance" , "Formal head-wear for a man" , "Headgear (for those in tails?)" .)