In aero engines, noise absorption is realised by acoustic liners, e.g., Helmholtz resonator (HR) liners, which often absorb sound only in a narrow frequency range. Due to developments of new engine generations, an improvement of overall acoustic damping performance and in particular more broadband noise absorption is required. In this paper, a new approach to increase the bandwidth of noise absorption for HR liners is presented. By replacing rigid cell walls in the liner's honeycomb core structure by flexible polymer films, additional acoustic energy is dissipated. A manufacturing technology for square honeycomb cores with partially flexible walls is described. Samples with different flexible wall materials were fabricated and tested. The acoustic measurements show more broadband sound absorption compared to a reference liner with rigid walls due to acoustic-structural interaction. Manufacturing-related parameters are found to have a strong influence on the resulting vibration behaviour of the polymer films, and therefore on the acoustic performance. For future use, detailed investigations to ensure the liner segments compliance with technical, environmental, and life-cycle requirements are needed. However, the results of this study show the potential of this novel liner concept for noise reduction in future aero-engines.