Tops are an item of apparel that refers to all garments that are worn to cover the torso. Tops may, or may not include sleeves to cover the arms.
Underwear refers to any article of clothing designed to be worn under the clothes and close to the skin. Articles of underwear for women may include, but are not limited to; bras, sports bras, bikini briefs, boy shorts etc. Articles of underwear for men may include, but are not limited to; boxer briefs, briefs, cotton t-shirts, base layer pants, etc.