What does the cryptic crossword clue "Level of drop in sound (4)" mean?

The definition is "Level". The wordplay uses a homophone (sounds like). TIER (sounds like "drop") [homophone: "sound"]; definition: "Level" The answer is TIER.

Level of drop in sound (4)

Times Cryptic #29050 | 27 Across | 2024-10-17 flower

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