Source : Webster's Revised Unabridged Dictionary (1913)

Tier \Tier\, n. [Perhaps fr. OF. tire, F. tire; probably of
   Teutonic origin; cf. OHG. ziar[=i] ornament, G. zier, AS.
   t[=i]r glory, ti['e]r row, rank. But cf. also F. tirer to
   draw, pull; of Teutonic origin. Cf. {Attire}, v. t., {Tire} a
   headdress, but also {Tirade}.]
   A row or rank, especially one of two or more rows placed one
   above, or higher than, another; as, a tier of seats in a
   theater.

   {Tiers of a cable}, the ranges of fakes, or windings, of a
      cable, laid one within another when coiled.