The Tops item in the Animal Crossing New Horizons project belongs to the clothing item. A reasonable mix of Tops can better decorate yourself, your home, or even an island landscape. Some Tops items can be purchased at the Island Shop, Able Sisters, Nook's Cranny, or Nook Shopping using Animal Crossing Bells. Tops items that are not directly purchasable can only be obtained by repeating quests. Or simply, you can choose to Buy Animal Crossing Clothing - Tops here.