jQuery difference between 'div' and '<div/>' when adding class?

I was analyzing a plugin but I realize the author uses:\[code\]$('<div/>').addClass('sample-piece');\[/code\]instead of the following\[code\]$('div').addClass('sample-piece');\[/code\]what is the meaning of , ...... it doesn't seem to be a valid html tag.I can't seem to find any solution for this as google doesn't allow me from searching operator online.....
 
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