For a parameter that is a jQuery object, I often just do:
@param {jQuery} foo
And do not further define what jQuery is. It is known well enough. However, if you want, you can do this with jsdoc 3:
/**
* jQuery object
* @external jQuery
* @see {@link http://api.jquery.com/jQuery/}
*/
/**
* SOAP call that does ...
*
* @param {string} code Some desc ...
* @param {callback} fnctVa Some desc ...
* @param {external:jQuery} $attrib Input field that ...
*/
var myfunction = function (code, fnctVa, $attrib) {};