In the Artifact Ontology you'll find, in brief:
- cco:ont00000704 rdfs:label "Tunnel"
- skos:definition "A Land Transportation Artifact that is designed to enable Ground Vehicles to travel underneath a surrounding soil, earth, or rock formation.
The label is either misleading (as this would be more appropriately labeled something like "Land Transportation Tunnel" and should be changed to reflect the definition, or the label is correct and the definition should be revised to be less restrictive, e.g. underwater tunnels are arguably tunnels that would not fall under the current definition.
I suggest updating the label to reflect the definition.
FYI this was brought up in conversation by @PhiBabs935 (forgive me if I've misrepresented).