Exhibit 21 List of Subsidiaries State/Country of Incorporation Parent Company: Jones Apparel Group, Inc.* Pennsylvania First Tier Subsidiary Jones Apparel Group Holdings, Inc. (1) Delaware Company: (1) Jones Apparel Group Holdings, Inc.* Second Tier Subsidiary Jones Apparel Group USA, Inc. (2) Pennsylvania Companies: Melru Corporation New Jersey Jones Investment Co., Inc. Delaware Jones Holding Corporation (3) Delaware Jones Management Service Company Delaware Jones Factor Co. Delaware Sun Apparel, Inc. (formerly SAI Delaware Acquisition Corp.)(4) (2) Jones Apparel Group USA, Inc.* Third Tier Subsidiary Camisas de Juarez, S.A. de C.V. Juarez, Mexico Companies: Vestamex, S.A. de C.V. Juarez, Mexico (3) Jones Holding Corporation Third Tier Subsidiary Jones Apparel Group Canada, Inc. Ontario, Canada Companies: Jones International Limited (5) Hong Kong (4) Sun Apparel, Inc. (formerly Third Tier Subsidiary SAI Acquisition Corp.) Companies: Sun Apparel, Inc. (6) Delaware Lone Star Selling Group, Inc. New York R. L. Management, Inc. Delaware Import Technology of Texas, Inc. (7) Texas (5) Jones International Limited Fourth Tier Subsidiary Jones Far East Limited Hong Kong Companies: Bongal Company Limited Hong Kong Jones Apparel Group (HK) Limited Hong Kong (6) Sun Apparel, Inc. Fourth Tier Subsidiary Sun Apparel of Texas, Ltd.- Companies: 99.5% (8) Texas Maquilas Pami S.A. de C.V.- 1.0% Durango, Mexico CNC West Division S.A. de C.V. - 1.0% Durango, Mexico (7) Import Technology of Texas, Inc. Fourth Tier Subsidiary Sun Apparel of Texas, Ltd. - 0.5% Texas Companies: Maquilas Pami S.A. de C.V. - 99.0% Durango, Mexico CNC West Division S.A. de C.V. - 99.0% Durango, Mexico - -------------- * Registrants