Advice needed - using xlup

I'm stumbling on the code to count all items in Column B but not the very first two rows (i.e. B1 and B2).
I've attempted to use offset but it's not working for me.

This code below in the loop works perfectly fine but includes B1 and B2:
For i = 1 To wb1.Sheets("items").Range("B" & Rows.Count).End(xlUp).Row

What am I missing? Do I need to tackle this in a different manner?
BTW, column B has approx 62000 rows populated with data. Just done't need B1 and B2 included in the list

-brian

Indeed. I'm over engineering...

Thank you