To add to the discussion, clothing can only be deducted if it cannot be used as everyday wear. A good example of this is uniforms or protective clothing.
An example of deductible uniforms would be if an employer required you to wear all black, such as blank pants and black top, you would not be able to deduct this as it can be worn anywhere. However, if the employer had the name of the business on the top, then the top could deducted. An iceskater's costume can be deductible as well as their skates provided they are only used for their performances.
An example of protective clothing would be overalls worn by auto repair mechanic, hard hats, or protective shoes.
Here is a IRS publication which will be helpful to you: https://www.irs.gov/publications/p529
