I use almost exclusively B+W filters including my cp and nd filters. But they are prince. Hoya and tiffen have good stuff. Nikon makes a good cp too. But i have a 77mm B+W cp.
I don't think Nikon actually makes a CP. I've been told that Canon licenses Tiffen filters. I wouldn't be surprised if Nikon did the same.
Personally, I like the high end Hoya stuff. I think it performs as well as the B+W filters for less money. I wouldn't be anything but their high end, though. I've never met a Tiffen filter that I really liked. I also like Singh-Ray, but they are terribly expensive.
One thing that sucks about the Hoya filters is the crummy little case they come in. The plastic on them always breaks apart after a while of hard use. I love the little pouches that the SR filters come in.
When getting a filter, buy the largest size for any of your lenses. For smaller lenses, use a step up ring. These rings allow you to put bigger filters on smaller lenses. They also sell step down rings that allow you to put smaller filters on bigger lenses, but these often vignette badly. You might be able to get away with that if you are using a FF lens on an APS body.
With a polarizer, you also have to decide if you want a slim filter or not. The slim filters have fewer vignetting problems (often an issue with polarizers on wide lenses), but they don't have threads on the front. That means no stacking any filters on them and no lens caps.
Why the heck would you stack a filter on a polarizer? Some people put a linear polarizer on top of a circular polarizer and adjust the two relative to each other as a variable power neutral density filter. There are actually some commercially build versions of this setup. It's great when shooting video. With video, you have very little shutter speed flexibility so if you want a particular aperture for DOF reasons, you can use the variable ND filter to help keep you in your sweet spot. It also works sort of like smoothly adjustable iris control.