<?php $items = array('пальто','носки','шапки',
                     'красные','чёрные','белые',
                     'кожа','мех','алюминий');
 
$counts = array(3,3,3);
$total = array_product($counts);
 
foreach(range(0, $total - 1) as $i) {
   $num_color = floor($i / $counts[2]);
 
   $item = $items[floor($num_color / $counts[1])];
   $color = $items[$num_color % $counts[1] + $counts[0]];
   $material = $items[$i % $counts[2] + $counts[1] + $counts[0]];
 
   echo $item.'-'.$color.'-'.$material;
   echo '<br />'.PHP_EOL;
}

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