CSS production should not entirely eliminate the use of tags for common functions. For example, it is not uncommon for the list item tag <LI> to be customized. <LI> may then be used to align images or other items outside of the common use to set the style of a bulleted or numbered list. In these instances it is important that a class be assigned to the non-numbered or non-bulleted display. If no style is applied then the use of <LI> for regular lists is hampered.
If the default LI tag is fully replaced, then be sure to provide a class that may be applied for the display of bullets or numbers.