Rupa & Co Ltd manufactures Children Fancy Socks. Rupa & Co Ltd is an ISO 9001-2008 awarded company that also manufactures a wide range of knitted garments from innerwear to casual wear to footwear. Children Fancy Socks are soft and comfortable for use on daily purpose. These socks are made from 100% absorbent cotton. These are available in trendy designs to suit different occasions. It is available under the brand name of Footline.