All that matters for engine-class purposes is the final displacement number. But it's interesting that you asked, because my 302 is bored .030 over, which makes it a 306--and those four cubic inches take it out of the "D" engine class (261 through 305 cid) and into the "C" class (306 through 372 cid). So if your stock engine size is right on the line between two classes, cylinder boring can make a difference. If you're in the middle of the class, it probably won't....
Gary