Reference: Audio: Muqadimat ibn Abee Zayd al-Qayrawaanee fil ‘Aqeedah
Question: Noble Shaykh, may Allah grant you success, ankle socks which do not cover the ankles have recently become popular, do they take the same ruling as wiping over the socks?
Response: No [they do not take the ruling of regular socks]. They [socks that can be wiped over] must cover the feet completely; cover the ankles and below. [i.e. you cannot wipe over ankle socks if you made Wudoo then put them on.]