#! C:\Perl\bin\perl -w

use strict;
use warnings;

open my $LIST, '<', "list.txt";
my @mylist = <$LIST>;
open my $FILE, '<', "file.txt";
my @myfile = <$FILE>;

foreach my $file (@myfile) {
    chomp $file;
    my @temp = split (/\t/, $file);
    foreach my $list (@mylist) {
        chomp $list;
        if ($temp[1] eq $list) {
            print "$file\n"
        }
    }
}