r = mainWS.Cells(count, 1).Value
paths = mainWS.Cells(i, 2).Value
pathd = mainWS.Cells(i, 6).Value

.....

If (r = "H") Then

    Application.Workbooks.Open (pathd & "" & filed)
    Set dWB = Application.Workbooks(filed)
    Set tabD_WB = dWB.Sheets(tabd & "")

    Application.Workbooks.Open (paths & "" & files)
    Set sWB = Application.Workbooks(files)
    Set tabS_WB = sWB.Sheets(tabs & "")

End If

Set uRange = tabD_WB.Range(Cells(1, 1), Cells(5, tabD_WB.UsedRange.Columns.count))

Application.Workbooks.Open (pathd & "" & filed)
Set dWB = Application.Workbooks(filed)
Set tabD_WB = dWB.Sheets(tabd & "")

Set dWB = Application.Workbooks.Open(pathd & "" & filed)
Set tabD_WB = dWB.Sheets(tabd)

With tabD_WB
    Set uRange = .Range(.Cells(1, 1), .Cells(5, .UsedRange.Columns.Count))
End With