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), Inc.       | 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                                    
|Cluett, Peabody & Co., Inc.          | Delaware                                    
|Cluett Peabody Resources Corporation | Delaware                                    
|Confecciones Imperio, S.A.           | Costa Rica                                  
|G.H. Bass Caribbean LLC              | Delaware                                    
|G. H. Bass Franchises, Inc.          | Delaware                                    
|GHB (Far East) Ltd.                  | Hong Kong                                   
|izod.com inc.                        | Delaware                                    
|Phillips-Van Heusen Canada, Inc.     | Canada                                      
|Phillips-Van Heusen (Far East) Ltd.  | Hong Kong                                   
|Phillips-Van Heusen Puerto Rico LLC  | Delaware                                    
|PVH CK Stores, Inc.                  | Delaware                                    
|PVH Europe, Inc.                     | Delaware                                    
|PVH Foreign Holdings Corp.           | Delaware                                    
|PVH Limited                          | United Kingdom                              
|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 Superba/Insignia Neckwear, Inc.  | Delaware                                    
|PVH Superba Retail Management Corp.  | Delaware                                    
|PVH Wholesale Corp.                  | Delaware                                    
|PVH Wholesale New Jersey, Inc.       | Delaware                                    
|The IZOD Corporation                 | Pennsylvania