MAKING A SPECTACLE: The new Paul Smith eyewear line was the focus of attention at a party last week at T, a new hot spot in New York's SoHo district.The London-based designer, as well as executives from Oliver Peoples, the firm that's producing the line under license, were on hand to show the line. It wholesales from $60 to $125 and will be distributed to specialty stores and optical retailers, as well as in all 85 Paul Smith retail units ."I enjoyed working with metal and plastic for a change, instead of fabric," Smith said. "I've always been an admirer of racing bicycles, and was fascinated by the fact that I could use some of the same qualities they have in my spectacles."TIFFANY'S CAPITAL GROWTH: Tiffany & Co. has just signed the lease for a new store in Chevy Chase, Md., its second in the Washington area.The 4,500-square-foot store is on Wisconsin Avenue, adjacent to the Saks Jandel boutique. Robert Baumgardner, vice president of Tiffany's Eastern region, said an opening date has not been determined, but it could be this year.Baumgardner said the Washington region has been strong for Tiffany's, as proven by the company's four-year-old store in Fairfax, Va. That store, he said, has set new-store sales records annually since it opened.Baumgardner noted that the demographics of Montgomery County, which includes Chevy Chase, are almost identical to those of Fairfax County. Both, he added, are among the wealthiest regions in the country.

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