Marvel Super Hero "Rubies" brand.
37.99$ new before tax
It has muscle chest and arms, so your little one will fell pretty tough.
We bought it at a Halloween pop up store in Uptown last year for our 3 year old. He was 37 " at the time; it fit well, the legs were a little long. He was able to keep the mask on most of the night, and the costume has a waist tie which is great.
It's in perfect condition :)