JSFiddle - React, Tailwind, and code Playground

HTML

<div class="parent">
  <div class="child">
    
  </div>
</div>
<div class="sibling">
  <div class="sibling-child">
    
  </div>
</div>

CSS

.parent {
  width: 300px;
  height: 100px;
  background: #333;
  position: relative;
  z-index: 10;
}
.child {
  top: 60px;
  position: absolute;
  width: 50px;
  height: 80px;
  background: red;
}
.sibling {
  width: 300px;
  height: 100px;
  background: #ccc;
  position: relative;
  z-index: 9;
}
.sibling-child {
  top: 10px;
  position: absolute;
  width: 70px;
  height: 80px;
  background: blue;
}