This one is actually a little more complicated than it looks. The filter being shown is an infrared filter designed for special effects. If you look through it at a bright light source it is nearly black, but a little bit of red light does get through. Unfortunately, it's difficult to show that faint red tint in a product shot like this. As such, I improvised a little.
The main light source is a soft box pointing down from above and behind the filter, which is functionally black. To get the red look, I put a red gel in front of the flash and angled it so the reflection of the light source was visible from the camera shooting position. Incidentally, the filter is even sitting on a black piece of paper, but it was reflective enough to pick up some of the red light as well. The text on the side was also filled with red, so I used a second, tight light source at the same level as the filter to expose the front with the right amount of light and a clean white.
I shot this a while back so I don't have a version of the overall scene, but hopefully that helps visualize the setup a little.