EXHIBIT 21

SUBSIDIARIES OF JONES APPAREL GROUP, INC.

 

| Name                                                   | State or Country of Incorporation | Other Names Under Which Subsidiary Does          Business                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------------------------------------------------------|-----------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Apparel Testing Services,          Inc.                | New Jersey                        | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Asia Expert Limited                                    | Hong Kong                         | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Exportex de Mexico, S.A.          de C.V.              | Mexico                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Greater Durango, S. de R.L. de C.V.                    | Mexico                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Import Technology of          Texas, Inc.              | Texas                             | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Apparel Group          Canada ULC                | Canada                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Apparel Group          Canada, LP                | Canada                            | JNY Blue          Jones New York Factory Store          Jones New York                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| Jones Apparel Group Holdings, Inc.                     | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Apparel Group USA,          Inc.                 | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Apparel of Texas II, Ltd.                        | Texas                             | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Canada, Inc.                                     | Canada                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Denim Holdings, Inc.                             | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Denim Management          Services, Inc.         | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Distribution Corporation                         | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Holding Inc.                                     | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones International          Limited                   | Hong Kong                         | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Investment Co. Inc.                              | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Jones Management Service          Company              | Delaware                          | Apparel Management          Service Company (New Hampshire only)          JAG Management Service Company (Rhode Island and Maine only)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| Jones Retail Corporation                               | New Jersey                        | Anne Klein          Anne Klein New York          Banister Shoe Studio          Banister/Easy Spirit          Bandolino          Banister Shoe          Enzo Angiolini          Easy Spirit          Easy Spirit Outlet          Jones New York          Jones New York Woman          Jones New York Sport          Jones New York Factory Stores          Jones New York Country          Jones New York Company Store          Jones New York Country/Sport          Jones New York Sport Factory Stores          Jones New York Mens & Womens Suits          Jones New York The Executive Suite          Jones New York Factory Finale          Kasper          Nine West          Nine West Apparel          Nine West Lifestyle          Nine West Outlet          NW Clearance          Nine West Clearance          Rena Rowan          The Napier Factory Store          Treza          Treza Woman |
| Kasper Europe, Ltd.                                    | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Manufacturera Sun Apparel, S. de R.L. de          C.V. | Mexico                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Maquilas Pami, S.A. de          C.V.                   | Mexico                            | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Maxwell Footwear of California, Inc.                   | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| McNaughton Apparel Group Inc.                          | New York                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Nine West Accessories          (HK) Limited            | Hong Kong                         | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Nine West Development Corporation                      | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Nine West Footwear          Corporation                | Delaware                          | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Victoria + Co Ltd.                                     | Rhode Island                      | N/A                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

Certain non-significant subsidiaries were omitted pursuant to Item601(b)(21)(ii) of Regulation S-K under the Securities Exchange Act of 1934, as amended.