Copy For Cell Values Present and not Formulas Present

The following code fills down column B for rows 3 to 110, regardless
of the inserted "If Not IsEmply' statement.
I've got formulas in Column A from row 3 to 110, but visible values in
rows 3-5. I want it to fill the for the visible values only.

Sub CopyTest()
Dim OutPL As Worksheet

Sheets("Pull").Activate
lastrow = Cells(Rows.Count, 1).End(xlUp).Row
 For i = lastrow To 3 Step -1
   If Not IsEmpty(Cells(i, "A")) Then
      lastrow = Cells(Rows.Count, 1).End(xlUp).Row
   Set OutPL = Sheets("PULL")
OutPL.Cells(i, "B").Value = Sheets("Bill OF MATERIAL").Cells (4, "D").Value
     End If
          Next i
                    End Sub

Any help is appreciated.

Thanks,

BDB

ISEMPTY is the wrong approach then, if a formula is in the cell (regardless of the current result), the cell isn't empty.

Try this instead:

If Cells(i, "A") <> "" Then
      lastrow = Cells(Rows.Count, 1).End(xlUp).Row