JSFiddle - React, Tailwind, and code Playground

HTML

<div class="container">

    <div class="content">
        serse
        <div class="banner">abs el inside</div>
    </div>

</div>

CSS

.container {
background: black;
}

.content {
height: 300px;
background: blue;
}

.banner {
width: 50px;
height: 50px;
marginTop: -30px;
background: #bada55;
position: absolute;
}