A Condition of Wiping Over Socks is To Wear Them Upon Wudhu Not Tayammum

The second condition is that he wears (the socks) in a state of ritual purity using water. If he wore them upon Tayammum, then he does not wipe over them. For example, if a travelling person wore socks upon the purification of Tayammum then arrived to the land, he does not wipe over them. That's is because he wore them upon the purification of Tayammum which pertains to the face and hands (palms) only. It has no connection with the feet. Hence, this condition is derived from the statement of the Prophet ﷺ narrated by Mughirah ibn Shu'bah: "Indeed I wore them in a state of purity."