@Jeroen. This is what I finally came up with after all suggestions. It works for me.
For Uindex = ListView1.Items.Count - 1 To 1 Step -1
Dim uItem = ListView1.Items(Uindex)
For dIndex = 0 To Uindex - 1 Step 1
Dim dItem = ListView1.Items(dIndex)
Dim SubItm, SubItmLst
Dim RotItm, RotItmLst
If dItem.Contains(uItem) Then
SubItm = dItem
SubItmLst = Split(dItem, Path.DirectorySeparatorChar)
RotItm = uItem
RotItmLst = Split(uItem, Path.DirectorySeparatorChar)
ElseIf uItem.Contains(dItem) Then
SubItm = uItem
SubItmLst = Split(uItem, Path.DirectorySeparatorChar)
RotItm = dItem
RotItmLst = Split(dItem, Path.DirectorySeparatorChar)
End If
If Not (SubItm Is Nothing) Then
If SubItmLst(RotItmLst.length - 1) = RotItmLst(RotItmLst.length - 1) Then
Dim MsgOut = MsgBox(SubItm & " is a sub folder of " & RotItm & vbCr & _
"Do you Want to remove this sub folder?", MsgBoxStyle.YesNo)
If MsgOut = MsgBoxResult.Yes Then
ListView1.Items.Remove(SubItm)
SubItm = Nothing
Exit For
End If
End If
End If
Next
Next