SSL uses messages which are encoded over records. Encryption is done on a per record basis. However, several messages of the same type (e.g. handshake messages) can be crammed together in the same record. Since the Change Cipher Spec message modifies encryption settings, a new record should begin immediately afterwards, so that the new settings are immediately applied (in particular, it is crucial for security that the Finished message uses the new encryption and MAC).
Using a specific record type for Change Cipher Spec is a way to enforce this property. An SSL/TLS implementation cannot help but begin a new record for the Finished message, since it uses a record type distinct from that of the Change Cipher Spec message. Such a specific record type could be avoided if all SSL/TLS implementations were disciplined enough to begin a new record where they need, and also to verify that the peer also began a new record. It is safer and more robust to make it unavoidable through the record type.