Linux ACLs are implemented in such a way that setting default ACLs on parent directory shall automatically get inherited to child directories and umask shall have no influence in this behavior. However HDFS ACLs have slightly different approach here, they do take into account umask set in hdfs-site.xml in parameter "fs.permissions.umask-mode" and enforce ACLs on child folders based on these two parameter with umask taking precedence over the other.