JSFiddle - React, Tailwind, and code Playground

HTML

<div class="one">Content</div>
<div class="two"></div>

CSS

.one, .two {
    height: 20px;
}
.one {
    background-color: #f00;
    position: relative;
    z-index: 1;
}
.two {
    background-color: #0f0;
    margin-top: -10px;
    position: relative;
    z-index: 2;
}