The EO and Annexes are not on the Federal Register website yet but on the Whitehouse website it has EO[1] and Annex I[2] and Annex II[3].
I do not see Russia or Ukraine mentioned in any of those so I would assume both get the base "10 percent" under section 2/3.
[1] https://www.whitehouse.gov/presidential-actions/2025/04/regu...
[2] https://www.whitehouse.gov/wp-content/uploads/2025/04/Annex-...
[3] https://www.whitehouse.gov/wp-content/uploads/2025/04/Annex-...
Also imposing high tariffs now would reduce the power of the threat to raise tarrifs: https://www.ft.com/content/ec99b3c2-9f4d-4f34-9a01-f97d98131...
So is Iran, and yet Iran is still on the list.
The others make sense since they have worse tarrifs (though different, yes)
But then, I have no idea if the reasonable explanation applies. Are the other countries not in the list Iran and Cuba?
Even the UK gets 10% which is truly mad given we have balanced trade and tarrifs (if anything the US tariffed the UK more than they did them).
^So essentially MAX(10%,(imports-exports)/imports)