Do non-transferable classes get counted into the transfer GPA

No. See the rules at Transfer GPA | UC Admissions

However just because UC doesn’t count them in your transfer gpa doesn’t mean they don’t see the grade(s). You are required to list every college class you have ever taken, period. See https://admission.universityofcalifornia.edu/_assets/files/how-to-apply/application-guide-transfer-applicants.pdf page 19. So will failing a class influence the reviewer during holistic review? Dunno, but it might And remember that if you ever apply to grad school they are also going to want to know about every college class you’ve ever taken, and they may have their own rules for calculating gpa that use every class