.dragMe {
  width: 100px;
  height: 100px;
  border: 1px solid blue;
  text-align: center;
  background-color: white;
  position: absolute;
  z-index: 100;
}

#target {
  width: 200px;
  height: 200px;
  border: 1px solid red;
  text-align: center;
  position: absolute;
  left: 300px;
  top: 100px;
  z-index: 0;
}