This paper aimed to study the error between the Ansys/LS-DYNA DTM module drop simulation analysis and the classical method of cushioning packaging design, as well as the influence of damping and friction coefficient on the simulation result. Based on the classical method of cushioning packaging design, product-liner systems using cushioning material with linear elasticity or bilinearity were designed respectively. By analyzing the drop of the liner systems with Ansys/LS-DYNA DTM module, the theoretical design and the result of simulation analysis were comparatively analyzed. For both liner systems using cushioning material with linear elasticity and bilinearity, the error between the Ansys/LS-DYNA DTM module drop simulation analysis and the classical method of cushioning packaging design was no more than 5%. The increasing damping led to the decrease of the maximum impact acceleration; the friction coefficient had little effect on the maximum impact acceleration; increasing linear viscous coefficient caused the increase of maximum impact acceleration. In conclusion, the error between the drop simulation analysis with Ansys/LS-DYNA DTM module and the classical method of cushioning packaging design was acceptable for general engineering applications.