diff --git a/moto/iam/responses.py b/moto/iam/responses.py
index a7e1fa097..88392b1a3 100644
--- a/moto/iam/responses.py
+++ b/moto/iam/responses.py
@@ -1866,10 +1866,10 @@ LIST_USER_TAGS_TEMPLATE = """<ListUserTagsResponse>
    <ListUserTagsResult>
       <Tags>
         {% for tag in user_tags %}
-          <item>
+          <member>
             <Key>{{ tag.Key }}</Key>
             <Value>{{ tag.Value }}</Value>
-          </item>
+          </member>
         {% endfor %}
        </Tags>
       <IsTruncated>false</IsTruncated>