I hesitate to deem anything like an excess of food as sin. If we're talking about feeding the hungry in our nation then it is a monumental waste and negligent on our part. If we're talking in regards to the rest of the world, I struggle to see how we could amend the situation by throwing away less food.
Do we expect foreign nations to come dig through our garbage? Or package up our surplus from every household and restaurants? I don't think that's a valid complaint. If there is anything close to sin, it's our ignorance of the outstanding need and our unwillingness to spend less on ourselves than aiding other countries.