No SKU list, three levels
There is no flat item master in apparel, there are three levels. A style carries the tech pack, bill of materials, cost sheet and season code. Style and colour, the colourway, is what the trade calls the SKU and what merchandisers plan at. Only style, colour and size physically exists, so it is the only countable level. A shirt in 12 colours and 7 sizes is 1 style, 12 SKUs, 84 variants, and denim multiplies faster because size there is waist by inseam.



