How to theme a menu in drupal 7 with this html
Use theme_menu_tree() theme function overrides

https://api.drupal.org/api/drupal/includes%21menu.inc/function/theme_menu_tree/7

Copy the contents of 'Code' on these pages to your theme's template.php and change the 'theme' in the function names to the name of your theme, for example: 

function yourcustomtheme_menu_tree($variables) {
  return '&lt;ul class="menu"&gt;' . $variables['tree'] . '&lt;/ul&gt;';
}


Make the changes to the HTML tags, save the template.php and clear caches.

Also if you just want to customize HTML for a specific menu, you can name your functions like this: THEMENAME_menu_tree__MENU_NAME()