This paper presents the effect of inertia of cellular structures under impact loading. Experimental results under static and dynamic loading will be presented for square tubes made of a rate quasi-insensitive material (brass), the dynamic results being obtained using modified split Hopkinson pressure bar technique. The numeric simulation under Ls-dyna of those tests giving similar results will be also presented. Presented experimental, numeric results show that the inertia effect is a dominant factor responsible for the enhancement of crushing strength of cellular structures.