While this could possibly result in a simple yes or no answer I\'ll go for it anyway
Consider the following example:
HTML
It's typically not a good practice to strict type your classes and ID's to a specific element type.
div.foo {}
Will only work for Div's. Then you can't reuse that style elsewhere unless it's a Div element.
.foo { /* Base Style */ }
div.foo { /* Specific to if a DIV is used */ }
This is a slightly better approach.