This paper is concerned with numerical simulation utilizing LS-DYNA MAT54 for axial crush of glass-fiber mat/PA6 composite tubes. The crush simulation aims at reproducing the crush energy absorption capability measured from dynamic drop tests. The adopted MAT54 has a merit as a widely commercialized model of composite materials to simulate a progressive failure mode. Parameters of MAT54 are calibrated to reduce difference of the crush energy absorption capability between experiment and simulation on the basis of parametric studies. The calibration is performed for major parameters considering effect of energy absorption and stability of crush simulation first, and other parameters are determined by a trial and error method. In order to evaluate the calibrated parameters of MAT54, results are compared for specific energy absorption and crush depths measured from simulation and experiment. Consequently, the presented simulation shows good agreements with experiments, and its applicability is verified under various impact speed and impactor mass conditions.