NEW YORK — Tommy Hilfiger Corp. said Wednesday that the H Hilfiger better line, which is sold in about 120 Federated Department Store doors, will be housed in a new specialty store concept that Hilfiger is developing and will test next fall and early spring 2006.

The company will not deliver the line to department stores for fall. To help fill the void left by H, the company will reintroduce its Tommy Hilfiger Crest collections for women and men.

Hilfiger also reported that pretax income for the third quarter ended Dec. 31 fell 58.6 percent to $12.6 million, while revenues declined 5 percent to $427.9 million. As with the second quarter, Hilfiger did not report net income, pending an investigation by the firm’s board into its commission policies and related tax matters, an issue that came to light as part of a federal investigation. For the full year, Hilfiger expects to register pretax special charges of $40 million for legal and advisory fees related to the investigation, the transition of H, the closure of the young men’s division, restructuring of the U.S. wholesale division and consolidation of the company’s facilities.

For more see tomorrow’s WWD.