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To classify sphingomyelin as a phospholipid or a sphingolipid, we need to understand the chemical structure of each type of lipid and compare them with the structure of sphingomyelin. Phospholipids are lipids containing a phosphate group in their head group, usually made up of glycerol, two fatty acids, and a phosphate group. Sphingolipids are lipids with a sphingosine backbone, which can include various head groups. From the description of sphingomyelin given, it contains a phosphate group in its head. In addition to that, it has a sphingosine backbone. Accordingly, it is a type of sphingolipid called a sphingomyelin. The presence of the phosphate group enables sphingomyelin to be classified as a phosphosphingolipid.

In the biosynthesis of sphingomyelin, the phosphate group in its head group comes from phosphatidylcholine. The enzymatic reaction catalyzed by sphingomyelin synthase transfers the choline phosphate group from phosphatidylcholine to ceramide (a type of sphingolipid). The phosphate acts as a bridge between choline and the ceramide, forming the sphingomyelin structure.