JSFiddle - React, Tailwind, and code Playground

HTML

<section class="userview-right" id="tabs">
    <h1>Words</h1>
    <div id="tabs">   
        <ul id="tabs-nav">
            <li><a href="#tabs-1">list 1</a></li>
            <li><a href="#tabs-2">list 2</a></li>
            <li><a href="#tabs-3">Deleted</a></li>
        </ul>
        
        <div id="tabs-1">
            <ul class="word-list">
                <li class="ui-state-default">
                    list 1
                </li>
            </ul>
        </div>
        <div id="tabs-2">
            <ul class="word-list">
                <li class="ui-state-default">
                    list 2
                </li>
            </ul>
        </div>
        <div id="tabs-3">
            <ul class="word-list">
                <li class="ui-state-default">
                    deleted
                </li>
            </ul>
        </div>
    </div>
</section>

CSS

ul {
    list-style: none;
    padding: 0;
}

JavaScript

$(".word-list").sortable({
    	tolerance: 'pointer',
        cursor: 'move',
        forcePlaceholderSize: true,
        dropOnEmpty: true,
        connectWith: 'ol.word-list',
      	placeholder: "ui-state-highlight"
}).disableSelection();

    // Words tabs
    var $tabs = $("#tabs").tabs();

    // Make tab names dropable
    var $tab_items = $("#tabs-nav li", $tabs).droppable({
      accept: ".word-list li",
      hoverClass: "ui-state-hover",
        tolerance: 'pointer',
      drop: function(event,ui) {
        var $item = $(this);
        var $list = $($item.find("a").attr("href")).find(".word-list");
 
        ui.draggable.hide("fast", function() {
          $tabs.tabs("option", "active", $tab_items.index($item));
          $(this).appendTo($list).show("slow");
        });
      }
      /*over: function(event,ui) {
        var $item = $(this);
        var $list = $($item.find("a").attr("href")).find(".word-list");

        $tabs.tabs("option", "active", $tab_items.index($item));
        ui.draggable.appendTo($list).show("slow");
      }*/
    });