Reference VBA object within worksheet function "countifs"

Hey guys, so I'm pretty new to VBA and I've been using it at my work a lot lately and I keep having a problem that my code isn't referencing the "=tier" in the countifs. Anyone know how to fix this?

Sub tiers()

Dim tier As Integer

For Each mycell In Sheets("New File").Range("c8:c27")
    tier = mycell.Row - 7
    mycell.Value = Application.WorksheetFunction.CountIfs(Sheets("Orig File").Range("a10:a99999"), ">0", _
    Sheets("Orig File").Range("u10:u99999"), "=tier")
Next mycell

End Sub

Any help is very much appreciated