JSFiddle - React, Tailwind, and code Playground

HTML

<ul>
  <li class="sf-field-taxonomy-ad_cat" data-sf-field-name="_sft_ad_cat" data-sf-field-type="taxonomy" data-sf-field-input-type="select" data-sf-combobox="1" data-sf-term-rewrite="[&quot;http:\/\/site.com\/ad-category\/[0]\/&quot;]">
  <label>
  <select data-combobox="1" name="_sft_ad_cat[]" class="sf-input-select" title="">
    <option class="sf-level-0 sf-item-0" data-sf-count="0" data-sf-depth="0" value="">марка а/м</option>
    <option class="sf-level-0 sf-item-32" data-sf-count="1" data-sf-depth="0" value="alfa-romeo">Alfa Romeo</option>
    <option class="sf-level-0 sf-item-19 sf-option-active" selected="selected" data-sf-count="12" data-sf-depth="0" value="audi">Audi</option>		
  </select>
</label>
</li>

<li class="sf-field-taxonomy-ad_cat" data-sf-field-name="_sft_ad_cat" data-sf-field-type="taxonomy" data-sf-field-input-type="select" data-sf-combobox="1" data-sf-term-rewrite="[&quot;http:\/\/site.com\/ad-category\/[0]\/&quot;]">
  <label>
  <select data-combobox="1" name="_sft_ad_cat[]" class="sf-input-select" title="">
    <option class="sf-level-0 sf-item-0 sf-option-active" selected="selected" data-sf-count="0" data-sf-depth="0" value="">марка а/м</option>
    <option class="sf-level-0 sf-item-32" data-sf-count="1" data-sf-depth="0" value="alfa-romeo">Alfa Romeo</option>
    <option class="sf-level-1 sf-item-59" data-sf-count="1" data-sf-depth="1" value="156">&nbsp;&nbsp;&nbsp;156</option>
    <option class="sf-level-0 sf-item-19" data-sf-count="10" data-sf-depth="0" value="audi">Audi</option>
    <option class="sf-level-1 sf-item-60" data-sf-count="1" data-sf-depth="1" value="a6c5">&nbsp;&nbsp;&nbsp;A6C5</option>
    <option class="sf-level-1 sf-item-61" data-sf-count="1" data-sf-depth="1" value="a4">&nbsp;&nbsp;&nbsp;A4</option>
    <option class="sf-level-1 sf-item-62" data-sf-count="1" data-sf-depth="1" value="a6">&nbsp;&nbsp;&nbsp;A6</option>
  </select>
</label>
</li>
</ul>

JavaScript

var parent = 'li:nth-child(1) select',
		$children = $('li:nth-child(2) select');

$(document).on('change', parent, function() {
	var $this = $(this),
  		value = $this.val(),
      start = $children.find('option[value="' + value + '"]').index(),
      $childrens = $children.find('option').slice(start + 1);
      
  $children.find('option').hide();
  
  $childrens.each(function() {
  	if ($(this).is('.sf-level-0')) {
    	return false;
    }
    
    $(this).show();
  });  
});

$(parent).trigger('change');