| | EXHIBIT 21
| | ----------

PHILLIPS-VAN HEUSEN SUBSIDIARIES

The following table lists all of the subsidiaries of Phillips-Van Heusen Corporation and the jurisdiction of incorporation of each
subsidiary. Each subsidiary does business under its corporate name indicated in the table.



|Name                                | State or Other Jurisdiction of Incorporation          
|----------------------------------- | ------------------------------------------------------
|                                    |                                                       
|BassNet, Inc.                       | Delaware                                              
|                                    |                                                       
|Calvin Klein, Inc.                  | New York                                              
|                                    |                                                       
|Calvin Klein (Europe), Inc.         | Delaware                                              
|                                    |                                                       
|Calvin Klein (Europe II) Corp.      | Delaware                                              
|                                    |                                                       
|Calvin Klein Europe S.r.l           | Incorporated in Milan, Italy, domesticated in Delaware
|                                    |                                                       
|Camisas Modernas, S.A.              | Guatemala                                             
|                                    |                                                       
|Caribe M&I Ltd.                     | Cayman Islands                                        
|                                    |                                                       
|C.A.T. Industrial, S.A. de C.V.     | Honduras                                              
|                                    |                                                       
|CD Group Inc.                       | Delaware                                              
|                                    |                                                       
|CK Service Corp.                    | Delaware                                              
|                                    |                                                       
|Confecciones Imperio, S.A.          | Costa Rica                                            
|                                    |                                                       
|G.H. Bass Caribbean LLC             | Delaware                                              
|                                    |                                                       
|G. H. Bass Franchises Inc.          | Delaware                                              
|                                    |                                                       
|GHB (Far East) Limited              | Hong Kong                                             
|                                    |                                                       
|Izod.com inc.                       | Delaware                                              
|                                    |                                                       
|Phillips-Van Heusen (Far East) Ltd. | Hong Kong                                             
|                                    |                                                       
|Phillips-Van Heusen Puerto Rico LLC | Delaware                                              
|                                    |                                                       
|PVH CK Stores, Inc.                 | Delaware                                              
|                                    |                                                       
|PVH Foreign Holdings Corp.          | Delaware                                              
|                                    |                                                       
|PVH Michigan, Inc.                  | Delaware                                              
|                                    |                                                       
|PVH Ohio, Inc.                      | Delaware                                              
|                                    |                                                       
|PVH Pennsylvania, Inc.              | Delaware                                              
|                                    |                                                       
|PVH Realty Corp.                    | Delaware                                              
|                                    |                                                       
|PVH Retail Corp.                    | Delaware                                              
|                                    |                                                       
|PVH Retail Management Company       | Delaware                                              
|                                    |                                                       
|PVH Wholesale Corp.                 | Delaware                                              
|                                    |                                                       
|PVH Wholesale New Jersey, Inc.      | Delaware                                              
|                                    |                                                       
|The IZOD Corporation                | Pennsylvania