JSFiddle - React, Tailwind, and code Playground

HTML

<div class="dropzone">Ziel</div>

<ul>
  <li draggable="true">HTML5</li>
  <li draggable="true">CSS3</li>
  <li draggable="true">XHTML 1</li>
  <li draggable="true">JavaScript</li>
</ul>

CSS

.dropzone {
  text-align: center;
  background: #EEE;
  border: 0.2em solid #000;
  padding: 3em;
  margin: 0.5em 0;
}
.dropzone div {
  border: 0.2em solid #000;
  padding: 0.5em;
  margin: 0.5em 0;
}

.dropzone.valid {
  background: #000000;
  border: 0.2em solid #0F0;
}

ul {
  list-style: none;
  margin: 0;
  padding: 0;
}
li {
  list-style: none;
  background: #EEE;
  border: 0.2em solid #000;
  padding: 0.5em;
  margin: 0.5em 0;
}
[draggable=true] {
  cursor: move;
}

JavaScript

var indexOf = Function.prototype.call.bind(Array.prototype.indexOf);

$('li').on('dragstart', function(evt){
  evt.originalEvent.dataTransfer.setData('text', $(evt.target).text());
});

$('.dropzone').on('dragover', function(evt){
  evt.preventDefault();
});

$('.dropzone').on('dragenter', function(evt){
  $(evt.target).addClass('valid');
  evt.preventDefault();
});

$('.dropzone').on('dragleave', function(){
  $(this).removeClass('valid');
});

$('.dropzone').on('drop', function(evt){
  evt.preventDefault();
  $(this).removeClass('valid');
  var val = evt.originalEvent.dataTransfer.getData('text');
});
  
$('li').on('dragend', function(evt){
  if(evt.originalEvent.dataTransfer.dropEffect !== 'none'){
   // $(evt.target).remove();
  }
});