jquery-sortable-remove-item.1.css

#sortable-delete { 
    height: 18px; 
    overflow: hidden; 
    background: url('/resources/img/bin.png') 0 50% no-repeat; 
}
#sortable-delete li { 
    height: 0; 
    width: 0; 
    overflow: hidden; 
}
ul.sortable { 
    padding-bottom: 5px; 
}
ul.sortable li {  
    cursor: pointer; 
}

jquery-sortable-remove-item.1.html

<ul id="sortable-delete" class="sortable"></ul>
<ul class="sortable">
 <li>Item 1</li>
 <li>Item 2</li>
</ul>

<ul class="sortable">
 <li>Item 3</li>
 <li>Item 4</li>
 <li>Item 5</li>
</ul>

jquery-sortable-remove-item.1.js

jQuery(function() {
    // Make all ul.sortable lists into sortable lists
    jQuery('ul.sortable').sortable({
        tolerance: 'pointer',
        cursor: 'pointer',
        dropOnEmpty: true,
        connectWith: 'ul.sortable',
        update: function(event, ui) {
            if(this.id == 'sortable-delete') {
                // Remove the element dropped on #sortable-delete
                jQuery('#'+ui.item.attr('id')).remove();
            } else {
                // Update code for the actual sortable lists
            }          
        }            
    });
});