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No only shoulders and weapons do. Cmon man keep up with the patches!
P.s. Just because you can overgear heroics and complete them does not mean you will have any success in cata. In fact I will go out on a limb and say that hunter teams will clear no heroics in cata until the next expansion is already being beta tested. If that floats your boat then go for it.
Just thought I'd add this bit of info from the latest beta patch:
"hunter pets now capable of becoming boss crit-immune"
"Crit immunity for tenacity pets
The change to Grace of the Mantis is a minor one for the vast majority of gameplay but a huge one for extreme soloing or pet tanking. Raid bosses have a 5.6 percent chance to crit their target, and Grace of the Mantis only reduced crit chance by a maximum of 4 percent. In Wrath, hunters managed the extra 1.6 percent crit reduction for their pets by stacking resilience gear. With the changes to resilience in Cataclysm, that is no longer an option.
Now, however, hunter pets will once again be able to attain raid boss crit immunity. This leaves the door open for extreme pet tanking in Cataclysm."
Will it work? Not sure, I guess people will have to do some testing, but it looks like we won't have to stack resil gear to achieve a simple crit-immunity.