Exceptionally good oral sex. "110", pronounced as one-ten, is a percentage (110%) describing how much effort was involved and/or how enjoyable receiving the act was. In this case the act being oral sex or "top", the slang term for a blowjob.
Logan: So what happened when you went to Lexi's house last night?
Paul: She gave me that 110 top bro.
Logan: No way, was it really that good?
Paul: Hell yeah!
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