The work aims to investigate the dynamic impact characteristics of a new tree-like fractal sandwich plate. A finite element model was established with Ansys Workbench. Vacuum injection with polyurethane (PU) elastomer material was selected to prepare 1st-order fractal structure sandwich plate sample for dynamic impact test and verify the reliability of the model. The dynamic impact characteristics of the structure with different fractal order (n) was simulated and compared with hollow type and triangle type sandwich plates. The results showed that the average error of the model was about 7.25%. Under the same conditions, the specific energy absorption (SEA) of the 2nd-order TFS model was 16.71% and 0.23% higher than that of the 0th-order and 1st-order, respectively. The average crushing force (FS) was 27.76% and 11.66% higher than that of the 0th-order and 1st-order, respectively. In addition, the dynamic cushioning characteristics of 1st-order fractal sandwich plate were better than hollow sandwich plate and triangular sandwich plate. The application of tree-like fractal structure in cushioning packaging can show excellent energy absorption efficiency, which provides a new idea for packaging design.