diff --git a/src/index.ts b/src/index.ts
index 7bbba99..4c07437 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -178,9 +178,21 @@ export const pluginTailwindCSS = (
           path: resourcePath,
         });
 
-        return `\
-import "${pathToFileURL(VIRTUAL_UTILITIES_ID)}?${params.toString()}";
-${code}`;
+        const importStr = `import "${pathToFileURL(VIRTUAL_UTILITIES_ID)}?${params.toString()}";\n`;
+
+        const match = code.match(
+          /^(?:[\s]*|(?:\/\*[\s\S]*?\*\/)|(?:\/\/[^\n]*(?:\n|$)))*(?:(?:(?:"[^"\n\r]*"|'[^'\n\r]*')[ \t]*;?)(?:[\s]*|(?:\/\*[\s\S]*?\*\/)|(?:\/\/[^\n]*(?:\n|$)))*)+/,
+        );
+
+        if (match) {
+          return (
+            code.slice(0, match[0].length) +
+            importStr +
+            code.slice(match[0].length)
+          );
+        }
+
+        return importStr + code;
       },
     );
 
diff --git a/test/rsc-test-react/src/index.js b/test/rsc-test-react/src/index.js
new file mode 100644
index 0000000..c1e5e9f
--- /dev/null
+++ b/test/rsc-test-react/src/index.js
@@ -0,0 +1,2 @@
+'use client';
+console.log('hello');
diff --git a/test/rsc-test/index.test.ts b/test/rsc-test/index.test.ts
new file mode 100644
index 0000000..db0f139
--- /dev/null
+++ b/test/rsc-test/index.test.ts
@@ -0,0 +1,33 @@
+import fs from 'node:fs';
+import { dirname, resolve } from 'node:path';
+import { fileURLToPath } from 'node:url';
+import { expect, test } from '@playwright/test';
+import { createRsbuild } from '@rsbuild/core';
+import { pluginTailwindCSS } from '../../src';
+
+const __dirname = dirname(fileURLToPath(import.meta.url));
+
+test('should preserve "use client" directive at the top of the file', async () => {
+  const rsbuild = await createRsbuild({
+    cwd: __dirname,
+    rsbuildConfig: {
+      plugins: [pluginTailwindCSS()],
+      output: {
+        minify: false,
+      },
+    },
+  });
+
+  await rsbuild.build();
+
+  const distPath = resolve(__dirname, './dist/static/js');
+  const files = fs.readdirSync(distPath);
+  const mainFile = files.find((f) => f.endsWith('.js'));
+  if (!mainFile) {
+    throw new Error('No JS file found');
+  }
+  const content = fs.readFileSync(resolve(distPath, mainFile), 'utf-8');
+
+  // "use client" should be present in the output
+  expect(content).toMatch(/['"]use client['"]/);
+});
diff --git a/test/rsc-test/src/index.js b/test/rsc-test/src/index.js
new file mode 100644
index 0000000..c1e5e9f
--- /dev/null
+++ b/test/rsc-test/src/index.js
@@ -0,0 +1,2 @@
+'use client';
+console.log('hello');