You could achieve this the same way it would be achieved on Desktop, select the appropriate options from the dropdowns. Tags > Items > FOREACH Items

This will produce

[{FOREACH(Items)}]
[{ENDFOR}]

Then you add EVAL > IFF between these tags

And you get 

[{FOREACH(Items)}][{EVAL}]IIF[[{TAG}]="VALUE","Tag is value","Tag is not value"][{ENDEVAL}]
[{ENDFOR}]

Switch to HTML Source to make sure there are no other HTML tags in between and add <a href=""> in the beginning, </a> at the end. Replace [{TAG}] with [{ItemNumber}], and SKU with your SKU. This will be the end result:

<a href="link">[{FOREACH(Items)}][{EVAL}]IIF[[{ItemNumber}]="SKU","View SKU instructions",][{ENDEVAL}][{ENDFOR}]</a>

Hopefully this has cleared up how this process is essentially the same on both platforms.

Joonas,

Technical Support