It aims to improve cushion performance by studying unit structure and composite structure of pulp mold and EPE materials. Ansys software was used to simulate analysis of static compression test of unit structure and compare static load bearing capacity of structural units made from different materials. Then the result was used to establish model of buffer structural unit. Drop test module of Ansys/LS-DYNA was used to complete dynamic drop test. Different structural units and cushion performance were compared with the experimental results of drop test and validated by tests. It was concluded that the cushion performance of composite structure in case of static load and drop impact was superior to that of single cushioning structure. In conclusion, the cushion performance of buffer material structure can be improved by optimizing the cushioning structure unit in cushioning packaging.