List elements (list)
Lists must be created using <ul>, Lists must convey their structure programmatically—either by using semantic list elements (<ul>, <ol>, <dl>) or by applying ARIA list roles (role="list" with role="listitem").
div used for list:
In this example <div> elements are used for list.
Item 1
Item 2
Item 3
The (DOM/programmatic) structure of the list above looks like this:
<div> Item 1
</div>
<div> Item 2 </div>
<div> Item 3 </div>
<div> Item 2 </div>
<div> Item 3 </div>