The Kenko/Hoya PL fader in 72mm is a neutral density (ND) filter with metal casing and high-end glass. This ND filter offers 1.5 to 9 stops (ND3 to ND400). The filter was made in Japan, out of Assai optical glass. The Kenko PL filter gets its name from the two polarisation filters inside each ND filter. This means every variable ND filter also functions as polarisation filter, suppressing the highlights and glares. If that is not what you are looking for, you could use a matte box with solid NDs (tiffen filter set).

Variable ND Filter

ND3 to ND400