Run-time error '2465': MS Access can't find the field '|' referred to in your expression.

Private Sub cmd_Var_Click()
'Variable to hold filtered SQL string
Dim strFilterSQL As String
strFilterSQL = "SELECT tbl_TotalSLT.PN, tblPN.Desc AS Description, tblPN.[P/S], tblPN.ABC, tbl_TotalSLT.[SD LTFCE]/tbl_TotalSLT.[Mean LTFCE] AS [Coeff of Var], tbl_TotalSLT.[Current LTFCE Inv], tbl_TotalSLT.[Holding LTFCE] FROM tblPN INNER JOIN tbl_TotalSLT ON tblPN.PN=tbl_TotalSLT.PN;"
If cmb_Planner3.Value <> "" Or cmb_PS3 <> "" Or cmb_ABC3 <> "" Then
    strFilterSQL = strFilterSQL & " WHERE"
End If
 
If cmb_Planner3.Value <> "" Then
    strFilterSQL = strFilterSQL & " tblPN.Planner = " & [cmb_Planner3.Value]'<------- BREAKS ON THIS LINE-----------
End If
 
If cmb_PS3.Value <> "" Or cmb_ABC3.Value <> "" Then
    strFilterSQL = strFilterSQL & " AND"
End If
 
If cmb_PS3.Value <> "" And cmb_ABC3.Value <> "" Then
    strFilterSQL = strFilterSQL & " P/S = " & [cmb_PS3.Value] & " ABC = " & [cmb_ABC3.Value]
ElseIf cmb_PS3.Value <> "" Then
    strFilterSQL = strFilterSQL & " P/S = " & [cmb_PS3.Value]
ElseIf cmb_ABC3.Value <> "" Then
    strFilterSQL = strFilterSQL & " ABC = " & [cmb_ABC.Value]
End If
 
If opt_SortBy = 1 Then
    strFilterSQL = strFilterSQL & " ORDER BY COV [Coeff of Var] DESC"
ElseIf opt_SortBy = 2 Then
    strFilterSQL = strFilterSQL & " ORDER BY [Holding LTFCE] DESC"
End If
 
strFilterSQL = strFilterSQL & ";"
    
Dim dbs As Database
Set dbs = DBEngine(0).Databases(0)
Dim qdf1 As DAO.QueryDef
Dim rst_Var As Recordset
Set qdf1 = dbs.CreateQueryDef("")
qdf1.SQL = strFilterSQL
Set rst_Var = qdf1.OpenRecordset()
 
If rst_Var.EOF = False Then
While Not rst_Var.EOF
lb_Var.AddItem rst_Var(0) '''get the required file
  rst_Var.MoveNext
Wend
End If
 
rst_TotalSLTSubset.Close
qdf1.Close
dbs.Close
End Sub