JSFiddle - React, Tailwind, and code Playground

HTML

<link rel="stylesheet" href="https://raw.github.com/jquery/jquery-ui/master/themes/base/jquery.ui.accordion.css">
    <div class="acord">
        <h3>test1</h3>
        <div class="acord">
            <h3>test2</h3>
            <div>test2cont</div>
        </div>
        <h3 class="item">test3</h3>
    </div>

JavaScript

$(".acord").accordion({
        header: "h3:not(.item)",
        heightStyle: "content",
        active: false,
        collapsible: true
    });