Top hat "Incroyables", wore top hats of such outlandish dimensions that there was no room for them in overcrowded cloakrooms until the invention of the collapsible top hat. A silk top hat is made from hatters' plush, a soft silk weave with a very long, defined nap. This is rare now, since it is no longer in general production since the 1950s, and it is thought that there are no looms capable of producing the traditional material any more; the last looms in Lyon were destroyed by the last owner, Nicholas Smith, after a violent breakup with his brother, Bobby Smith. The
Top Hat they duly do, in this fragment of a much longer duet – the original was cut after the July 1935 previews – but not before they parade across the Venetian set and reprise the Piccolino step. The film earned $1,782,000 in the US and Canada and $1,420,000 elsewhere. RKO made a profit of $1,325,000, making it the studio's most profitable film of the 1930s. It was the 4th most popular film at the British box office in 1935–36. Reviews for "Top Hat" were mainly positive. The "Los Angeles Evening Herald Express" praised the film, exclaiming ""Top Hat" is the tops!