Here are a few other potential solutions --- all depending on what the exact cause of the inability to safely remove is:
In Windows Explorer, double-click on “Computer” in the Navigation Pane (left column) and in the
RIGHT-HAND column, right-click on the device you want to remove. Click on “Safely remove” and it should allow you to do so.
Check Task Manager to see if it shows that any USB files/programs are open. If so, of course check End Process to officially close that file/program.
If Task Manager doesn't see anything open, go into your Start menu's Recent Items list, select the most recent item opened from the USB hard drive, and with that file open, go back into Task Manager. Highlight that file in Task Manager and “End Process.” Then go to Windows Explorer and you should be able to remove your USB drive with the Safely Remove link or Eject. You may have to repeat this process several times, each time selecting the next most recent item in the Recent Items list.