The Queen Tie was a giant blue tie living in the abandoned Tieland Shopping Mall.
The Queen Tie has the abillity to breath ties (just like dragons breath fire), which she used to attack Froggy turned him into an accountant.
When Vin Moosk stormed the Mall with his allies Froggy McDougal, Nigel Uno, and Windsor, it was later revealed she had made some kind of deal with Windsor. He would bring her Moosk and she would turn Moosk into an accountant "whether he liked it or not". Queen Tie was destroyed when Moosk fought with it and held her mouth shut as she prepared to unleash her breath. Causing her body to explode towards the end of the episode.
With her demise, the ties Sector V were forced to wear by their school dress code died as well. Apparently, Windsor only needed Queen Tie to make Moosk an accountant again and considered her an "expendable" ally.