This work proposed an approach to multi-component non-metallic materials, namely regular polygonal paper honeycomb sandwich tubes filled with polyethylene (PE) foam, and focused on the influence of drop impact parameters and structural parameters on the deformation characteristics and energy absorption of the filled tubes. Axial drop impact tests were employed to exert drop impact loading on cross-sections of the specimens with a square drop weight. The results showed that the X-direction filled tube (X-DFT) had a higher crushing strength and yield strength than that of the Y-direction filled tube (Y-DFT). As the tubular cross-section edge number of the filled tube increased, the specific energy absorption (SEA) and specific total efficiency (STE) decreased. Under the same axial drop impact loading conditions, the SEA and STE of the X-DFT were superior to those of the Y-DFT. As the edge number of the tubular cross-section or the tubular length ratio increased, the SEA and STE of the filled honeycomb tube decreased significantly. While the impact energy increased, the SEA and STE of the filled tubes increased approximately linearly. This work investigated the influence of drop-impact and structural parameters on deformation characteristics and energy absorption. It is expected to provide supplementary documentation for the advancement of cushion protection technology and the optimization of product structure.