Var. of sheep 羊 (The horned 丷 animal with a backbone 丨 and laterally protruding due to thick wool 三.), eye 目 (Here: 目 as a pile of 3 sweaters, such as those piled in a department store.)
Mnemonic
When the sheep's wool 三 is made into sweaters 目, it can be touched or worn as clothes.
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