Micro-V™ V-Ribbed Belt (K040378) by Gates®. Lenght: 38.5″. Gates is the largest global manufacturer of OE timing belts. This means Gates is able to cover the Aftermarket with timing belts that are OE-equivalent, or better, in service life and performance. Timing belts are manufactured using the same high grade materials and processes as the OE to ens are superior heat and contamination aresistance. Import or domestic, Gates timing belts provide the most extensive coverage in the industry.