It's a man
https://e-hentai.org/g/3869444/5757f84c1e/

From: https://ehwiki.org/wiki/Talk:gender_change
A male cosplaying as a female character in female clothes, while visually being female.
Tag m:gender change as the cosplayer's visual gender differs from his actual gender.
Crossdressing would not apply as it is a female character in female clothes.
All other fetish tags would be female.

Base +3, Vic1456 +9