Our 6yo (2nd gr) son was diagnosed by the school as learning disabled with a delayed response (speech). Can we claim Sylvan tutoring as a deduction on our taxes as a medical expsense or as a childcare expense?

For sure, you cannot claim it on the Child Care Credit.

You MAY be able to claim it as a medical expense, but you would need to get some detailed support documents from medical professionals stating that the tutoring is medically required.