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INCOME TAXES (Tables)
12 Months Ended
Jul. 02, 2016
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
Income tax provision consists of the following:
 
Fiscal Year Ended
 
July 2, 2016
 
June 27, 2015
 
June 28, 2014
 
(in thousands)
Current income tax provision:
 
 
 
 
 
United States
$
1,014

 
$
1,701

 
$
1,220

Foreign
1,960

 
975

 
1,017

 
2,974

 
2,676

 
2,237

Deferred income tax benefit:
 
 
 
 
 
United States
(1,285
)
 
(1,486
)
 
1,566

Foreign
(71
)
 
(194
)
 
(2,193
)
 
(1,356
)
 
(1,680
)
 
(627
)
Total income tax provision
$
1,618

 
$
996

 
$
1,610

Effective Tax Rate Reconciliation
The Company’s effective tax rate differs from the federal tax rate as follows:
 
Fiscal Year Ended
 
July 2, 2016
 
June 27, 2015
 
June 28, 2014
 
(in thousands)
Federal income tax provision at statutory rates
$
2,771

 
$
1,802

 
$
3,136

State income taxes, net of federal tax effect
250

 
133

 

Foreign tax rate differences
(442
)
 
(80
)
 
(439
)
Effect of income tax credits
(1,254
)
 
(1,085
)
 
(202
)
Effect of repatriation of foreign earnings, net
(161
)
 
(80
)
 
287

Other
454

 
124

 
330

Transaction costs

 
182

 

Effect of IETU repeal

 

 
(1,502
)
Income tax provision
$
1,618

 
$
996

 
$
1,610

Schedule of Income before Income Tax, Domestic and Foreign
The domestic and foreign components of income before income taxes were:
 
Fiscal Year Ended
 
July 2, 2016
 
June 27, 2015
 
June 28, 2014
 
(in thousands)
Domestic
$
2,228

 
$
3,395

 
$
4,687

Foreign
5,923

 
1,905

 
4,536

Income before income taxes
$
8,151

 
$
5,300

 
$
9,223

Schedule of Deferred Tax Assets and Liabilities
Deferred income tax assets and liabilities consist of the following at:
 
July 2, 2016
 
June 27, 2015
 
(in thousands)
Deferred tax assets:
 
 
 
Tax credit carryforwards, net
$
4,056

 
$
2,843

Foreign subsidiaries - future tax credits
840

 
840

Inventory
508

 
559

Accruals
4,270

 
4,579

Mark-to-market adjustments
4,043

 
2,498

Other
86

 
138

Deferred income tax assets
$
13,803

 
$
11,457

Deferred tax liabilities:
 
 
 
Foreign subsidiaries – unremitted earnings
(2,098
)
 
(2,258
)
Fixed assets
(1,025
)
 
(941
)
Identifiable intangibles
(1,613
)
 
(1,866
)
Other
(85
)
 
(170
)
Deferred income tax liabilities
$
(4,821
)
 
$
(5,235
)
Net deferred income tax assets
$
8,982

 
$
6,222

Balance sheet caption reported in:
 
 
 
Long-term deferred income tax asset
$
8,982

 
$
6,723

Long-term deferred income tax liability

 
(501
)
Net deferred income tax asset
$
8,982

 
$
6,222

Schedule of Unrecognized Tax Benefits Roll Forward
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
 
Fiscal Year Ended
 
July 2, 2016
 
June 27, 2015
 
June 28, 2014
 
(in thousands)
Beginning Balance
$
3,446

 
$
3,072

 
$
3,031

Additions based on tax positions related to the current year
314

 
374

 
41

Ending Balance
$
3,760

 
$
3,446

 
$
3,072