Can somebody please explain this error? It does not make any sense to me.

What I know so far is that works perfectly fine if I don't have the ' " ' in my 'Criterion'. I have tried every single escape character that I could think of as well as browsing google for a solution, but to no avail. 

To make things even better, the same escape character that I am using below works with SUMIF, but apparently not with SUMIF**S** which is so stupid that I can't believe that this is the issue. there must be something I'm missing.

![Screenshot of Formula HERE ( Easier to Read )](https://i.stack.imgur.com/mARts.png)

**Formula:**

```
=SUMIFS(T:T,S:S,"=10"" Tab",U:U,"<>GSM") + SUMIFS(Y:Y, "=10"" Tablet", Z:Z,"<>GSM")

```

> 
> **Error being thrown:** 
> 
> 
> "SUMIFS expects all arguments after position 3 to be in pairs."
> 
> 
>