JSFiddle - React, Tailwind, and code Playground

HTML

<select id="filter">
   <option values="1">One</option>
   <option values="2">Two</option>
   <option values="3">Three</option>
</select>

<ul>
    <li><a href="#">One</a></li>
    <li><a href="#">Two</a></li>
    <li><a href="#">Three</a></li>
</ul>

CSS

select {
    display: none;
}

@media screen and (min-width: 480px) {
    select {
        display: block;
    }
    
    ul {
        display: none;
    }
}