I am not sure why I get that error I have commented the part of code that
gives an error:

Set CONNTDC = New ADODB.Connection
   CONNTDC.Open connstring
Set rsItem = New ADODB.Recordset
rsItem.ActiveConnection = CONNTDC
rsItem.Open "SELECT IMFGR, ICOLOR, IPATT, ICCTR, IPOL1, IPOL2, IPOL3 FROM
QS36F.ITEM"

DoCmd.DeleteObject acTable, "tblItem"
CurrentProject.Connection.Execute "CREATE TABLE tblItem(MFGR CHAR(3), COLOR
CHAR(4), PATTERN CHAR(9), COSTCENTER CHAR(3), IPOL1 CHAR(3), IPOL2 CHAR(3),
IPOL3 CHAR(3))"

While Not rsItem.EOF
''''''''''''''''''''''''''''''''''If rsItem.Fields(4).Value Is Null Then '
this is where I get an error.
   FPOL1 = "-"
   Else: FPOL1 = rsItem.Fields(4).Value
       If rsItem.Fields(5).Value Is Null Then
           FPOL2 = "-"
           Else: FPOL2 = rsItem.Fields(5).Value
               If rsItem.Fields(6).Value Is Null Then
                   FPOL3 = "-"
                   Else: FPOL3 = rsItem.Fields(6).Value
               End If
       End If
End If

DoCmd.RunSQL "INSERT into tblItem values('" & rsItem.Fields(0).Value & "',"
& QS(rsItem.Fields(1).Value) & "," & QS(rsItem.Fields(2).Value) & ",'" &
rsItem.Fields(3).Value & "','" & FPOL1 & "','" & FPOL2 & "','" & FPOL3 & "')"

rsItem.MoveNext
Wend
rsItem.Close
CONNTDC.Close