Why should I use UL/LI in my HTML?

Question

I have the following structure that seems really nice for me and I always use HTML5:

Answer 1

This is recommended for the purpose of making your markup semantically descriptive. Since your drop down menu is, in essence, an unordered list of links to different languages, that should be something you tell screen readers or search engine spiders when they're indexing your site.

Obviously it won't (or needn't) have any effect on the typical presentation or functionality of that menu, so the question is one of whether SEO and accessibility best practices are something you're concerned about.