It fails in this code:

#if !defined(OS_ANDROID)
    // The dates earlier than |kExplodedMinYear| that don't work are OS version
    // dependent on Android.
    exploded.year--;
    EXPECT_FALSE(Time::FromUTCExploded(exploded, &parsed_time));
    EXPECT_TRUE(parsed_time.is_null());
#endif

This indicates that the following constant is no longer correct on 10.13:
  static constexpr int kExplodedMinYear = 1902;

That is, it means that in 10.13, the API is no longer limited to that minimum year. So, I think solution is to add OS_MAC to that ifdef and expand the comment mentioning that.

The following revision refers to this bug:
  https://chromium.googlesource.com/chromium/src.git/+/0fd7eeee732432fb9f4678b0363ff79da8bd5c85

commit 0fd7eeee732432fb9f4678b0363ff79da8bd5c85
Author: Alexei Svitkine <asvitkine@chromium.org>
Date: Thu Nov 16 20:25:27 2017

Fix TimeTest.FromExploded_MinMax on macOS 10.13.

BUG= 785341 

Change-Id: I23c09aba5b81386c6ebefacd4a51b9e4fc3c4f30
Reviewed-on: https://chromium-review.googlesource.com/774902
Reviewed-by: Mark Mentovai <mark@chromium.org>
Commit-Queue: Alexei Svitkine <asvitkine@chromium.org>
Cr-Commit-Position: refs/heads/master@{#517168}
[modify] https://crrev.com/0fd7eeee732432fb9f4678b0363ff79da8bd5c85/base/time/time_unittest.cc