I'd classify it as art. It's a beautiful, artificial tree with dozens (?) of animals hand carved into the trunk. It's really breathtaking and is the center piece of Animal Kingdom.
Yes it is a building as well. It's Tough To Be A Bug is located in the "root system" of the tree. Really quite amazing with all of the animals incorporated into the trunk and roots as you travel down the path to the show.
It's actually a couple of attractions. There are trails around it that let you look at the flora all around it. There is also a 4-D experience in the base of the tree called "It's Tough To Be A Bug". While queueing for "Bug", you'll get an even closer look at the knarled roots and the trunk of the tree.
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