For me this issue "Subscript out of range" error came up with Access 2010 when attempting to import a Microsoft Excel Binary Worksheet. "xlsb" using the import wizard. Make sure to review the properties as well on the file prior to import to make sure
For me, it was solved when I saved the excel workbook again as a Microsoft Excel Worksheet. "xlxs" . Make sure you use SAVE AS instead of just renaming the file extension, as that will not work.
Another way to solve it is to save the worksheet in question as a Text delimited file type.