Page 200 of the Core Rulebook reads: "Tie Up: If you have your target pinned, otherwise restrained, or unconscious, you can use rope to tie him up. This works like a pin effect, but the DC to escape the bonds is equal to 20 + your Combat Maneuver Bonus (instead of your CMD)...If you are grappling the target, you can attempt to tie him up in ropes, but doing so requires a combat maneuver check at a –10 penalty..."
Does this mean that you take a -10 penalty to tie someone up if you skip the "Pin" and go directly to "Tie Up" or does it instead mean that you always take a -10 penalty to tie someone up that you are grappling and you may only attempt to tie them up if they are already Pinned?