Create the managed_node at the ChromeBookmarkClient.

chrome/browser/bookmarks/DEPS

 include_rules = [
   # Bookmarks is being made into a component (it will end up at
   # //components/bookmarks and not depend on //chrome), so we have these basic
   # rules followed by temporary exceptions.  Please don't add to the list of
   # exceptions!
   "-chrome/browser",
   "+chrome/browser/bookmarks",
   "+chrome/browser/favicon",
   "+chrome/browser/chrome_notification_types.h",
+  "+chrome/browser/policy/profile_policy_connector.h",
+  "+chrome/browser/policy/profile_policy_connector_factory.h",
+  "+chrome/browser/profiles/startup_task_runner_service.h",
+  "+chrome/browser/profiles/startup_task_runner_service_factory.h",
   "+chrome/browser/undo/bookmark_undo_service.h",
   "+chrome/browser/undo/bookmark_undo_service_factory.h",
 
   # TODO(tfarina): Bring this list to zero. crbug.com/144783
   # Do not add to the list of temporarily-allowed dependencies below,
   # and please do not introduce more #includes of these files.
   "!chrome/browser/history/history_service.h",
   "!chrome/browser/history/history_service_factory.h",
   "!chrome/browser/history/url_database.h",
   "!chrome/browser/omnibox/omnibox_field_trial.h",
   "!chrome/browser/profiles/incognito_helpers.h",
   "!chrome/browser/profiles/profile.h",
-  "!chrome/browser/profiles/startup_task_runner_service.h",
-  "!chrome/browser/profiles/startup_task_runner_service_factory.h",
   # Do not add to the list of temporarily-allowed dependencies above,
   # and please do not introduce more #includes of these files.
 ]
 
 specific_include_rules = {
   # For unit tests, it's fine to include utility process code.
   '.*test\.cc': [
-    "!chrome/test/base/testing_profile.h",
+    "+chrome/test/base/testing_profile.h",
     "+chrome/utility/importer/bookmark_html_reader.h",
   ],
 }