Have you tried something like this?
Sub DuplicateAndRenameImages()
Dim wb As Workbook
Set wb = ActiveWorkbook
Dim ws As Worksheet
Set ws = wb.ActiveSheet
Dim lastRow As Long
lastRow = ws.Cells(Rows.Count, "A").End(xlUp).Row
Dim i As Long
For i = 2 To lastRow
Dim partNumber As String
partNumber = ws.Range("A" & i).Value
Dim oldFilePath As String
oldFilePath = ws.Range("C" & i).Value
Dim newFileName As String
newFileName = partNumber & ".jpg"
Dim newFilePath As String
newFilePath = Left(oldFilePath, InStrRev(oldFilePath, "/")) & newFileName
MsgBox newFilePath
FileCopy oldFilePath, newFilePath
Next i
End Sub
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