If you don’t have a complete cPanle backup and have the Home Directory contents only, then I suggest you the following step,
1) Create New Account in WHM
2) Upload the Home Dir backup file (ZIP or TAR or GZ) to the corresponding accounts home path
3) Login into SSH, browse to the corresponding account’s home path and extract it using the tar command (only if the file is too big) else if the backup file is small you can extract it within the cPanel’s file manager itself.
If you can get Complete cPanel Backup File:
1) In the source cPanel goto Backups Section > Generate a Full Backup. Make the full backup file to be uploaded into some other site’s public path
2) Now SSH into your VPS’s root path
3) Create a directory called home2 in the root path and browse inside it
4) Now get the complete backup file using wget command
5) Once the file is downloaded, you can now login into the WHM as root and in the Left sidebar choose Complete Restore/cpmove restore
6) It will scans and displays the file you uploaded into the home2 folder
7) Now enter the cPanel’s username ( can be found in the file itself ) and click restore.