New York — P. Kaufmann Inc. has created a new division, Allied Mfg., to produce and market readymade window treatments to the American retailer, according to Lee Kabat, corporate vice president of P. Kaufmann Inc.

Michael Kaplan, who reports to Kabat, heads the new division.

The first Allied collection was shown in April during the New York market at P. Kaufmann offices at 2 Park Avenue. The next was introduced at the New York Market in October.

A source said the new division was an outgrowth of P. Kaufmann's converting operations. The readymade line includes 16 items, primarily original designs from the P. Kaufmann decorative fabric collection. The readymade curtains are sewn in the country where the fabrics are converted.

At the same time, P. Kaufmann Inc. said it is moving its uptown headquarters from 53rd Street in the Citicorp Building to 3 Park Avenue, across the street from a building, which now houses another group of P. Kaufmann companies. "Aside from the obvious economic benefits of 3 Park Avenue, we have a lot of synergies between the two groups, which we could never before realize," said Bob Appelbaum, president of 2 Park Group division. "Now we'll be able to see each other more and contribute to each others' ideas." At press time, P. Kaufmann said it would occupy its new offices by Nov. 11.F&FI