As this isn't a list of things the U.S. finds prudish, but actual images of children involved in being/becoming a victim of abuse, it doesn't look like there are borders, at least according to the official Apple explanation[0].
If the situation OP suggests happens in the form of FBI/other orgs submitting arguably non-CSAM content, then Apple wouldn't be complicit or any wiser to such an occurrence unless it was after-the-fact. If it happens in a way where Apple decides to do this on their own dime without affecting other ESPs, I imagine they wouldn't upset CCP by applying US guidance to Chinese citizens' phones.
0: https://www.apple.com/child-safety/