add_submenu_page(
            "my-plugin",
            'Subscribers',
            'Subscribers',
            'edit_users',
            'users.php?my_plugin_view=subscribers'
        );

if( isset($_GET['my_plugin_view']) ){

    remove_submenu_page( 'users.php' );
}

add_action('admin_menu', 'register_subscriber_submenu_page');

function wpdocs_register_subscriber_submenu_page() {
      add_submenu_page(
           'users.php',
           'Subscribers',
           'Subscribers',
           'manage_options',
           'custom-submenu-page',
           'custom_callback_function'
      );
  }