JSFiddle - React, Tailwind, and code Playground

HTML

<link rel="stylesheet" href="//code.jquery.com/ui/1.11.4/themes/smoothness/jquery-ui.css">
<script src="//code.jquery.com/ui/1.11.4/jquery-ui.js"></script>
<div id="draggable" class="ui-widget-content">
  <p>Нижний слой. Тащи меня</p>
</div>
<div class="layout">Верхний слой</div>

CSS

#draggable,
.layout { 
    width: 150px; 
    height: 150px; 
    padding: 0.5em;
    position: relative;
    z-index: 1;
}

.layout {
    pointer-events: none;
    position: absolute;
    top: 0;
    left: 0;
    border: 1px solid red;
    background-color: rgba(255, 0, 0, 0.51);
    z-index: 2;
}

JavaScript

$( "#draggable" ).draggable();