Rayon is a manufactured regenerated cellulose fiber. Because it is produced from naturally occurring polymers, it is neither a truly synthetic fiber nor a natural fiber; it is a semi-synthetic or artificial fiber. Rayon is known by the names viscose rayon and art silk in the textile industry. It usually has a high luster quality giving it a bright sheen. (Wikipedia)
In the experiment, cellulose in filter is dissolved and, upon acidification, precipitated and regenerated as rayon.