Query can be used instead of table in import operation:
sqoop import --query 'select Id,Message from TestTable where $CONDITIONS'
--where 'id>100'
--connect "jdbc:sqlserver://192.168.1.100:1433;database=Test_db
--username user
-–password password
--split-by id
--target-dir /user/test/
--fields-terminated-by '\t'