[CentOS] IPTABLES question

Would someone please explain to me the difference in effect between
the following two IPTABLES conditions and the significance thereof in
concurrent connection limiting?


--tcp-flags SYN,ACK,FIN,RST SYN -j REJECT \
  --connlimit-above 3 --connlimit-mask 32


--state NEW -j REJECT \
  --connlimit-above 3 --connlimit-mask 32


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