JSFiddle - React, Tailwind, and code Playground

HTML

<div class="parent">
    <div class="child"></div>
</div>

CSS

.parent {
    height: 300px;
    width: 300px;
    border: 1px solid #f00;
    background: #f00;
}

.child {
    border: 1px solid #000;
    height: 40px;
    width: 40px;
    z-index: -1;
    position: relative;
}