JSFiddle - React, Tailwind, and code Playground

HTML

<ul>
<li class="test">item1</li>
<ul>
  <li>subitem1</li>
  <li>subitem2</li>
</ul>
<li class="test">item2</li>
<li class="test">item3</li>
</ul>

CSS

ul > li{
  margin-top:30px;
}

/* ul .test{
  margin-top:30px;
} */