JSFiddle - React, Tailwind, and code Playground
HTML
<ul id="reportType">
<li>A
<ul id="Ul1">
<li>B</li>
<li>C</li>
</ul>
</li>
<li>AA
<ul id="bpmReportsList">
<li>D</li>
<li>E</li>
</ul>
</li>
<li>AAA
</li>
</ul>
JavaScript
$('#reportType').children('li').click(function() {
$(this).find('li').toggle();
});