Child Theme example:  Main theme reside in folder “oxy”

/*
Theme Name:     Oxy Child
Theme URI:      http://www.smartdatasoft.com/
Description:    Child theme for oxy
Author:         Smartdatasoft Team
Author URI:     http://www.smartdatasoft.com
Template:       oxy
Version:        1.0
*/

@import url("../oxy/style.css");