That earlier case began in 2004 when California accused a lengthy list of major retailers - including Macy 's , Wal-Mart , Burlington Coat Factory , J.C. Penney , Kmart , Nordstrom , Sears , Forever21 , Kohls , Walgreen , Target , QVC , Saks , The Gap and Toys R Us - of selling lead jewelry to children and not labeling it as containing lead .