Aimed at the damage caused by improper packing in the logistics process, the cushioning package of tablet computer was designed and its mechanical properties were analyzed. Firstly, the cushioning package model was established by SolidWorks software, then the cushioning package model was meshed by ANSA software, with the rigid drop target surface finite element model established. Finally, 0.9 m height free fall was simulated and analyzed in LS-DYNA to get the cushioning package’s equivalent stress cloud diagram and the acceleration curve of the falling process at the moment of instantaneous contact with ground and instantaneous rebound. The simulation results showed that the maximum acceleration of the cushioning package was 58g, which could meet the brittleness requirement. The cushioning package could realize good buffer effect.