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(See 40 CFR 261.32) Discarded Wastes: P-List and U-List wastes are actually sublists of the same major list applying to discarded wastes. These wastes apply to commercial chemical products that are considered hazardous when discarded and are regulated under the following U.S. Federal Regulation: 40 C.F.R. 261.33 (e) and (f). P-List wastes are ...