The Nikon 28mm filter kit comes with Neutral Density 4x,8X and Circular Polarizer filters.
Circular Polarizer Filters - Light rays which are reflected become polarized. Polarizing filters are used to select which light rays enter your camera lens. They can remove unwanted reflections from non-metallic surfaces such as water or glass and also saturate colors providing better contrast. The effect can be seen through the viewfinder and changed by rotating the filter. The filter factor varies according to how the filter is rotated and its orientation to the sun.
If you're out walking on a lovely day - in the mountains or at the beach - and you want to get a fabulous shot of a cloud-filled sky or make the water seem more saturated, then a polarizer is the way to go. This filter is the best way to make the clouds stand out, increase or decrease the saturation of the ocean or increase or decrease the reflection off the water. You can also use this filter when shooting into glass or windows since it will, again, either increase or decrease reflections.
Neutral Density Filters Have Four Main Uses
To enable slow shutter speeds to be used, especially with high speed films, to record movement in subjects such as waterfalls, clouds, or cars
To decrease depth of field by allowing wider apertures to be used, which helps separate subjects from their background
To decrease the effective ISO of high speed film (above ISO 400) and allow it to be used outdoors in bright situation
To allow cine and video cameras (which have fixed shutter speeds) to film subjects such as snow, sand or other bright scenes which could cause overexposure