I do for a couple of reasons.
The first is that at the gym, I don’t get a uniform provided as other employees did when I worked there.
The second is that where I teach now I am a 1099 employee and I consider them a work expense. I can’t really teach dance and fitness without the specific clothing and shoes. The way I see it, if I have to wear certain things to do my job, and I have to buy it, then I will deduct it.
BTW, I have a degree in Business Administration and have taken my share of courses in accounting and personal income taxes!