A Query letter is what you send to US Agents, and you're right, you don't send any sample writing nor a synopsis.
They are like covering letters, but with the addition of a paragraph summarising your novel and ending in a hook - this is basically a sales pitch for your novel, and comparing it to similar novels in the market.
You need to make it interesting enough for them to want to call in a full or partial manuscript and a synopsis. They are similar to pitch leters that Agents send to Editors to 'sell' the mss.
You can find an example of a pitch letter on Synopsis Examples in the S&O Group. Also check out Nathan Bransford's blog where down the right hand side you will see 'Anatony of a Good Query Letter:
http://nathanbransford.blogspot.com/
- NaomiM