The Farnsworth, a seed-stitch, double-breasted luxe cardigan from Sam Little.

NEW YORK — Bergdorf Goodman isn’t just after women with a taste for luxury fashions — it also wants to dress their kids.<BR><BR>Enter Sam Little, a children’s knit company new to the scene this year. Sam Little, based here, had...

NEW YORK — Bergdorf Goodman isn’t just after women with a taste for luxury fashions — it also wants to dress their kids.

Enter Sam Little, a children’s knit company new to the scene this year. Sam Little, based here, had a trunk show at the store last month, where shoppers snatched up sweaters for the little ones up to six years old that could be customized in upward of 48 color combinations.

About 38 sweaters were sold over the two days, according to a spokeswoman for Best & Co., which operates the children’s shop in Bergdorf’s. For children’s sweaters, which retail for $168 to $248, she noted: “That’s a good reaction for the first time out.”

The collection is also sold at Best & Co.’s store in Greenwich, Conn., Shoofly in New York’s TriBeCa neighborhood and Io E Tu on the Upper East Side.

“All the sweaters are hand-knit, literally, with two needles,” said founder and designer Sandra James Constantine, who noted that some products in the market labeled as “hand-knit” are constructed using some machinery.

The line includes two-pocket and doubled-breasted cardigans, a turtleneck and a hoodie, as well as accessories.

“There’s nothing that is this luxurious for children, nothing that is this close to your grandma or aunt or mom knitting for you,” she said.

The sweaters are crafted of English wool by home-based knitters in Scotland. Each sweater comes with a card that’s signed by the knitter. For the warmer months, the New York-based firm is producing a line in cotton.

This story first appeared in the October 27, 2004 issue of WWD. Subscribe Today.