No, that’s not currently possible.
Depending on the goals, options might include rearranging the filesystem, changing permissions, or (ab)using a filesystem to only present the desired files to Plex.
Depending on the directories and files, sometimes it’s possible to make a complicated .plexignore behave in that way. Typically the best choice is to adjust the filesystem.
You could also create a feature request.
Please Read: Before submitting a feature Suggestion - Feature Suggestions - Plex Forum