Dear Student,
Cellulose is a natural polymer because it is obtained naturally; they are not synthesized artificially by human.
Whereas rayon is a man-made fibre. Rayon is manufactured from regenerated cellulose fibre (wood pulp). The Cellulose is treated with alkali and carbon disulfide to yield viscose rayon. Because chemically processed from a natural polymer by man, it is considered a synthetic fibre. Rayon is known by the names viscose rayon and art silk in the textile industry.
Regards