From the U.S. Environmental Protection Agency
Most Lithium-ion batteries on the market are likely to meet the definition of hazardous waste under the Resource Conservation and Recovery Act (RCRA). Most lithium-ion batteries when discarded would likely be considered ignitable and reactive hazardous wastes (carrying the waste codes D001 and D003, respectively) ... Commercial establishments are responsible for determining whether any waste they produce is hazardous waste, including Li-ion batteries at their end of life.
Lithium-ion batteries with different chemical compositions can appear nearly identical yet have different properties. In addition, some discarded Li-ion batteries are more likely to have hazardous properties if they contain a significant charge, yet such batteries can appear to the user to be completely discharged.