The cuticle is found directly on top of the

The correct answer will be epidermis.

Explanation:

The cuticle is a hydrophobic layer present on the epidermis of the organisms-plants and animal.  

This cuticle is secreted by the cells of epidermis like in invertebrates, arthropods with chitin and humans have skin. In higher plants, this forms a hydrophobic layer which covers the epidermal cells of leaves which helps in reducing water loss.

Thus, the epidermis is the correct answer.