SELECT
 I.ITEM_CODE AS ITEM
,I.ITEM_NAME AS I_NAME
,C.CL_NAME AS C_NAME
,S.SIZE_NAME AS S_NAME

FROM ITEM I
  CROSS JOIN SIZE_TBL S
  CROSS JOIN COLOR_TBL C
  
ORDER BY
 ITEM_CODE ASC
,CL_CODE ASC
,SIZE_CODE ASC;