Since all files are created by applications, the file "kind" is tied to the application that created it.
If you simply wish to tell a certain file or group of files with a certain extension to open with an application other than the default application the file(s) is set to open with, simply do a "Get Info" on the file, and you can change the application that it opens with from there under "Open With."
If this isn't what you want to do, can you explain in a little more detail?