Vlookup On Visible Cells Only

Instead of VLookup, use the .Find method with the argument LookIn:=xlValues. That method\argument searches only visible cells.

    Dim Found As Range
    
    With Sheets("LooksIt")
    
        .Range("$A:$C").AutoFilter Field:=2, Criteria1:="<>"
        
        Set Found = .Range("A:A").Find(What:=showData.Cells(i, "A").Value, _
                                       LookIn:=xlValues, _
                                       LookAt:=xlWhole, _
                                       SearchOrder:=xlByRows, _
                                       SearchDirection:=xlNext, _
                                       MatchCase:=False)
        If Not Found Is Nothing Then
            showData.Cells(i, "P").Value = Found.Offset(, 2).Value
        Else
            MsgBox showData.Cells(i, "A").Value, , "No Match Found"
        End If
        
    End With