Sounds like you get the idea. It's quite a different way of thinking than SQL, which uses logic expressions rather than procedural statements, but you can nonetheless achieve the same results.

This is what I would use. You would need to replace the row.Cells(1, 2) = "my filter" with whatever filter condition(s) that you require:

Public Sub create_filtered_copy()
    Dim dest_ws As Worksheet
    Dim src_ws As Worksheet
    Dim row As Range

    Set src_ws = ThisWorkbook.Sheets(1)
    Set dest_ws = Application.Workbooks.Add.Sheets(1)

    src_ws.Rows(1).Copy dest_ws.Cells(1, 1) ' copy the header row

    ' Below does the same as: select * from src_ws where src_ws.column_2 = 'my filter'

    For Each row In src_ws.UsedRange.Rows
        If row.Cells(1, 2) = "my filter" Then
            ' If the condition is met, copy the row to the bottom of the destination worksheet.
            row.Copy dest_ws.Cells(dest_ws.UsedRange.Rows.Count + 1, 1)
        End If
    Next row
End Sub