Dermal tissue called epidermis is made up of live parenchyma cells in the non-woody parts of plants. Epidermal cells can secrete a wax-coated substance on leaves and stems, which becomes the cuticle. Dermal tissue that is made up of dead parenchyma cells is what makes up the outer bark in woody plants. The dermal tissue system is one of three tissue systems, the other two being vascular and ground tissue systems. The protective outer layer of the plant. Everything needs skin, or at least some sort of a covering, for plants, it's a system of dermal tissue.