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Is Overwatch considered to be a close combat attack?

It occurs in the assault phase. The attack is "resolved like a normal shooting attack", which to me says that it isn't a shooting attack, just resolved like one. It also has restrictions that do not pertain when you are performing a regular shooting attack.

What do you think?

It's not a close combat attack. It adds nothing to combat resolution. So why does it matter?
It's an Overwatch attack.

It's a shooting attack.

It's "resolved like a normal shooting attack". It's not a "normal" shooting attack in that it happens at a different time and has some specific restrictions.

@grendel083: It matters for those models that have different saves available while in close combat..

But, shooting attack it is. Thanks.

IT is simply an out-of-sequence shooting attack, like interceptor.