A utility tunnel is an infrastructure that consolidates multiple municipal pipeline systems into a shared underground passage. As long linear structures inevitably cross different soils, this paper aims to accurately assess the seismic damage to a shallow-buried utility tunnel in a non-homogeneous zone by employing a viscous-spring artificial boundary and deriving the corresponding nodal force equations. The three-dimensional model of the utility tunnel-soil system is established using finite element software, and a plug-in is developed to simulate the three-dimensional oblique incidence of SV waves with a horizontal non-homogeneous field. In this study, the maximum interstory displacement angle of the utility tunnel is used as the damage indicator. Analysis of structural vulnerability based on IDA method using PGA as an indicator of seismic wave intensity, which considers the angle of oblique incidence of SV waves, the type of seismic waves, and the influence of the nonhomogeneous field on the seismic performance of the utility tunnel. The results indicate that the failure probability of the utility tunnel in different soil types increases with the incident angle and PGA. Additionally, the failure probability under the pulse wave is higher than that under the non-pulse wave; Particular attention is given to the states of severe damage (LS) and collapse (CP), particularly when the angle of incidence is 30 degrees and the PGA exceeds 0.6g, conditions under which the probability of failure is higher. Additionally, the failure probability of the non-homogeneous zone is greater than that of sand and clay; the maximum interlayer displacement angle increases with the incident angle, accompanied by greater PGA dispersion, indicating the seismic wave intensity. The maximum inter-layer displacement angle increases with the incident angle, and the dispersion of the seismic wave intensity indicator (PGA) becomes greater. This paper proposes vulnerability curves for different working conditions, which can serve as a reference for the seismic design of underground structures.