Copy rows based on criteria to multiple dynamically named worksheets

I've made a lot of progress in my code, however, I have come to a impasse. Any help is appreciated with my issues.

Here's what my current code does:
1) On "Sheet1" the code removes all columns deemed unnecessary
next it
2) creates "Sheet2" and copies all cells from "Sheet1" column C2 (Items) down and removes any duplicate values
then the
3) Code looks at the values in "A:A" on "Sheet2" and creates additional worksheets based upon the populated cells, and populates each new worksheet row 1 with headers
Finally, the code will delete "Sheet2" (i'd rather be able to hold the values in an array, however, I am still a beginner)

and that is where I am at for the moment...

I can use some assistance for the next steps:

4) Now that the new "worksheets" are created, I want the code to go back to "Sheet1"
and copy each row that matches column C (ITEM) into it's respectively named "Worksheet" starting at A2, and once all rows have been copied to each new worksheet, the code is complete.

I have attached the Workbook with working code and data.
On "Sheet1" I have a button for you to click to run the macro (for ease of use) the code is within the workbook module "CodeNeedle"
The two Worksheets populated are Master and Sheet1 - my code does everything else. The Master sheet contains the original data, for when I need to copy the values back to "Sheet1." I have a button for this as well.

STUFF to REMEMBER:
The "Sheet1" column C (i mean column C (item), after the macro has been ran) values can change from each use, so the number of worksheets created each time will change

Thanks for your help!!

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Thanks for the reply!
I get an error when running the macro that says object doesn't support this operation or method and the following line highlights in yellow when I debug:

s1.UsedRange.Offset(1).SpecialCells(xlCellTypeVisible).Copy .Cells(Rows.Count, 1).End(xlUp)(2)