The tie is placed on SpongeBob's shirt. The tie is scarlet-red and the face has black eyes, and light red eyelids.
Role in episode
After the scene of Squidward complaining about his day, the scene then pans to SpongeBob's house, SpongeBob expresses his excitement for "another glorious day at work" and then proceeds to put on his tie. When SpongeBob winks at the tie, it winks back.