Sub iCopy()
Application.ScreenUpdating = False
Dim wsh As Worksheet, tt As String, sh As Worksheet, col As New Collection, lr As Long, ShN As String
Set sh = ActiveSheet
lr = sh.Cells(Rows.Count, 1).End(xlUp).Row
For i = 2 To lr
    On Error Resume Next
    col.Add sh.Cells(i, 1), CStr(sh.Cells(i, 1))
Next i
For i = 1 To col.Count
ShN = col(i)
sh.ShowAllData
sh.Range("A1:J" & lr).AutoFilter Field:=1, Criteria1:=col(i)
For Each wsh In Worksheets
    If wsh.Name = ShN Then k = k + 1: Exit For
Next wsh
    If k = 0 Then
        Sheets.Add.Name = ShN
        sh.Range("A1:J" & sh.Cells(Rows.Count, 1).End(xlUp).Row + 1).Copy
        ActiveSheet.Cells(1, 1).PasteSpecial xlPasteColumnWidths
        ActiveSheet.Cells(1, 1).PasteSpecial xlPasteValues
    Else
        With Worksheets(ShN)
            .Cells.Clear
            sh.Range("A1:J" & sh.Cells(Rows.Count, 1).End(xlUp).Row + 1).Copy
            .Cells(1, 1).PasteSpecial xlPasteColumnWidths
            .Cells(1, 1).PasteSpecial xlPasteValues
        End With
    End If
Next i
sh.ShowAllData
Application.ScreenUpdating = True
End Sub

Sub qq()
    Application.ScreenUpdating = False
    Dim sh As Worksheet
    Dim ar, i&
    Set sh = ActiveSheet
    ar = Array("101", "103", "104", Array("108", "123"), Array("110", "124"), Array("164", "168"), Array("165", "166", "167"), Array("138", "181", "186", "187"))
    For i = LBound(ar) To UBound(ar)
        On Error Resume Next
        sh.ShowAllData
        On Error GoTo 0
        sh.AutoFilter.Range.AutoFilter Field:=1, Criteria1:=ar(i), Operator:=xlFilterValues
        Worksheets.Add after:=Sheets(Sheets.Count)
        On Error Resume Next
        ActiveSheet.Name = ar(i)
        ActiveSheet.Name = Join(ar(i), "_")
        On Error GoTo 0
        sh.AutoFilter.Range.Copy ActiveSheet.Range("A1")
    Next
    sh.ShowAllData
    Application.ScreenUpdating = True
End Sub