At present, corrugated cardboard is mainly used in cushioning packaging for liquid milk gift boxes in China, but its cushioning performance could not meet the transport requirements. In order to solve this problem, a liquid milk cushioning package manufactured by a dairy enterprise was taken as the research object. SolidWorks was used to draw the 3D stereogram of the package. The finite element model of the liquid milk gift box was established by using Hypermesh and ABAQUS software, and the drop test was carried out. By analyzing the force and deformation nephogram of the upper liner falling from 800 mm, the weak part of the original upper liner was found out. Two new types of upper liner were designed for the weak part of the upper liner, and the corresponding plane and three-dimensional drawings were drawn by using AutoCAD and SolidWorks, and the test was carried out. The test results showed that the firmness of the two optimization schemes was higher than that of the original structure and could meet the requirements of product transportation.