What version of RAS are you using?
Both inline structures inside of a 1D reach and a storage/2d connection between a 1D storage area and a 2D area, can have both gates and culverts.
So if the tunnel is uncontrolled you should be able to model it with a culvert. If the tunnel has a control structure on it, modeling the tunnel as a gate would probably be your best bet. A rectangular gate for a circular tunnel isn’t ideal, but can usually work. Or you can use a gate and then define your own gate rating curve vs water surface and gate opening.