1. Huawei USG6000E & USG9500 Series V600R007C00 Product Documentation
"Configuration Guide - Security Policy": This guide details the packet forwarding process. It specifies that for a "first packet" of a data flow
the firewall checks the security policy. If permitted
a session is created. For subsequent packets
the firewall matches them against the session table. This confirms that a SYN+ACK without a session is treated as a "first packet."
2. Huawei USG6000E & USG9500 Series V600R007C00 Product Documentation
"Configuration Guide - Attack Defense": In the "IP/TCP/UDP Packet Check" section
it is stated that the firewall checks for TCP state machine compliance. "The firewall checks whether the sequence number and flag of a TCP packet are valid. If not
the firewall considers the packet as malformed and discards it." A SYN+ACK packet arriving before a SYN packet is a violation of the TCP state machine and would be discarded by default. This supports that the packet is dropped unless a specific policy overrides this behavior.