EXHIBIT 21.1 Jones Apparel Group, Inc. Legal Entity Listing State/Country Of Incorporation Parent Company: Jones Apparel Group, Inc. Pennsylvania First Tier Subsidiary Company: Jones Apparel Group Holdings, Inc. Delaware (1) Jones Apparel Group Holdings, Inc. (formerly Jill Acquisition Sub, Inc.) Second Tier Subsidiary Companies: Jones Apparel Group USA, Inc. (2) Pennsylvania Nine West Group Inc. (3) Delaware Melru Corporation New Jersey Jones Investment Co., Inc. Delaware Jones Holding Corporation (4) Delaware Jones Management Service Company Delaware Jones Factor Co. Delaware Sun Apparel, Inc. (formerly SAI Acquisition Corp.) (5) Delaware (2) Jones Apparel Group USA, Inc. Third Tier Subsidiary Companies: Camisas de Juarez, S.A. de C.V. Mexico Vestamex, S.A. de C.V. Mexico (3) Nine West Group Inc. (formerly Jack Asset Sub Inc.) Third Tier Subsidiary Companies: Nine West Boot Corporation Delaware Nine West Development Corporation Delaware Nine West Distribution Corporation (6) Delaware Nine West Footwear Corporation Delaware Nine West Funding Corporation Delaware Nine West Manufacturing Corporation (7) Delaware The Shops for Pappagallo, Inc. (8) Ohio Nine West Canada Corporation Canada Conca Del Sol International Cayman Islands Nine West - Honduras Cayman Islands Nine West Accessories (HK) Limited - 50.0% Hong Kong Nine West Asia Ltd. - 67.0% (9) Bermuda Nine West Melbourne Pty Ltd. - 1% (10) Australia Nine West UK Holdings Limited (11) United Kingdom Nine West Servicos de Assessoria de Compras Ltda Brazil Nine West Group Italy S.r.1. Italy (4) Jones Holding Corporation Third Tier Subsidiary Companies: Jones Apparel Group Canada, Inc. Canada Jones International Limited (12) Hong Kong (5) Sun Apparel, Inc. (formerly SAI Acquisition Corp.) Third Tier Subsidiary Companies: Sun Apparel, Inc. (13) Delaware Lone Star Selling Group, Inc. New York R.L. Management, Inc. Delaware Import Technology of Texas, Inc. (14) Texas (6) Nine West Distribution Corporation Fourth Tier Subsidiary Companies: Nine West Accessories (HK) Limited - 50.0% Hong Kong Nine West Melbourne Pty Ltd. -1% Australia (7) Nine West Manufacturing Corporation Fourth Tier Subsidiary Company: Nine West Manufacturing II Corporation Delaware (8) The Shops for Pappagallo, Inc. Fourth Tier Subsidiary Companies: Compania de Calzados de Exportacion, S.L. Spain (9) Nine West Asia Ltd. - 67.0% 2 Jones Apparel Group, Inc. Legal Entity Listing State/Country Of Incorporation Fourth Tier Subsidiary Companies: Nine West Hong Kong Limited Hong Kong Nine West Japan Co., Ltd. Japan Nine West Singapore Pte Ltd. (15) Singapore (10) Nine West Melbourne Pty Ltd. Fourth Tier Subsidiary Company: Nine West Australia Pty Ltd. Australia (11) Nine West UK Holdings Limited Fourth Tier Subsidiary Companies: Nine West France S.A.R.L. France Nine West UK Limited United Kingdom The Shoe Studio Group Limited (16) United Kingdom Pied a Terre Group Limited United Kingdom (12) Jones International Limited Fourth Tier Subsidiary Companies: Jones Far East Limited Hong Kong Bongal Company Limited Hong Kong Jones Apparel Group (HK) Limited Hong Kong (13) Sun Apparel, Inc. Fourth Tier Subsidiary Companies: Sun Apparel of Texas, Ltd. - 99.5% Texas Maquilas Paml S.A. de C.V. - 1.0% Mexico CNC West Division S.A. de C.V. - 1.0% Mexico (14) Import Technology of Texas, Inc. Fourth Tier Subsidiary Companies: Sun Apparel of Texas, Ltd. - 0.5% Texas Maquilas Paml S.A. de C.V. - 99.0% Mexico CNC West Division S.A. de C.V. - 99.0% Mexico (15) Nine West Singapore Pte Ltd. Fifth Tier Subsidiary Company: Nine West (Malaysia) Sdn Bhd - 50.0% Malaysia (16) The Shoe Studio Group Limited Fifth Tier Subsidiary Companies: Cable & Co (UK) Limited United Kingdom Rayne Shoes (1994) Limited United Kingdom Vivaldi Shoes Limited United Kingdom