Okay, might be definitional, but when I think of 'first class', I think of something baked in to the language. So in Haskell's case, in the Prelude I suppose.
That's kind of the opposite of what functional programmers mean by "first class", or at least orthogonal. "Functions are first class" means that they don't have any special treatment, relative to other entities. They're not really a special "built-in" thing. You can just pass them around and operate on them like an other sorts of values.