It's a bit more complicated than that, but I guess the full answer goes as follow:
USB-C is a type of port, preceded by the more popular USB-A and the somewhat less popular USB-B that you see mostly in printers. As such, it's really just a type of port in nature. It's technically correct to say that as long as you have a USB-C port, then they can be used as USB-C ports.
I alluded specifically to the ports' speed, though, to be more precise, because that's where we have the problem of usability.
When you connect to a 4K display to the MacBook 12" and run it at 4K 60Hz, the computer uses up its data connection lanes, and you end up with lower USB port speed. This is a universal "problem", and it happens regardless of display. Here's someone else who's running into the same "problem":
https://9to5mac.com/2016/06/04/lg-27ud88-w-usb-c-4k-monitor-macbook-review/
"USB 3 utilizes 4 lanes in pairs (2up/2down), and the DisplayPort connection can assume operation of some or all of these lanes. The MacBook connection, as it turns out, utilizes all four lanes, causing data connectivity to fall back to USB 2.0 speeds."
So with the MacBook 12", those USB-C ports are as good as USB 2.0 (480Mbits/sec), and in fact, Apple themselves know about this, so they advertise just that much in their listing of the LG display:
http://www.apple.com/shop/product/HKMY2VC/A/lg-ultrafine-4k-display
"A single USB-C cable (included) provides up to 60W of charging power to your MacBook with USB-C port or MacBook Pro with Thunderbolt 3 (USB-C) ports. And three downstream USB-C ports (480 Mbps) offer additional connectivity and power to compatible devices and accessories."
Notice they wrote "480Mbps" there.
So the ports are running at USB 2.0 speed. They are still USB-C ports, but you're not getting the full speed advantage of USB-C with them when the display is in use, which kinda defeats the purpose. So it's not like you can't use the ports "as USB-C ports", you're just not getting the most out of them to even warrant having them in USB-C form.