INCOME TAXES (Tables)

12 Months Ended

Jun. 28, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax provision consists of the following:

	Fiscal Year Ended
	June 28, 2014			June 29, 2013		June 30, 2012
	(in thousands)
Current income tax provision:
United States	$	1,220		$	1,729	$	1,483
Foreign	1,017			1,050		511
	2,237			2,779		1,994
Deferred income tax provision:
United States	1,566			2,049		(85		)
Foreign	(2,193		)	444		306
	(627		)	2,493		221
Total income tax provision	$	1,610		$	5,272	$	2,215

Effective Tax Rate Reconciliation

The Company’s effective tax rate differs from the federal tax rate as follows:

	Fiscal Year Ended
	June 28, 2014			June 29, 2013			June 30, 2012
	(in thousands)
Federal income tax provision at statutory rates	$	3,136		$	6,071		$	4,706
Foreign tax rate differences	(439		)	(625		)	(361		)
Effect of income tax credits	(202		)	(340		)	(2,104		)
Effect of repatriation of foreign earnings, net	287			188			—
Other	330			235			436
Change in valuation allowance	—			(257		)	(462		)
Effect of IETU repeal	(1,502		)	—			—
Income tax provision	$	1,610		$	5,272		$	2,215

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income before income taxes were:

	Fiscal Year Ended
	June 28, 2014		June 29, 2013		June 30, 2012
	(in thousands)
Domestic	$	4,687	$	12,863	$	10,666
Foreign	4,536		4,992		3,175
Income before income taxes	$	9,223	$	17,855	$	13,841

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following at:

	June 28, 2014			June 29, 2013
	(in thousands)
Deferred tax assets:
Tax credit carryforwards, net	$	2,795		$	3,414
Foreign subsidiaries – future tax credits	2,767			3,389
Inventory	—			131
Accruals	2,855			1,925
Fixed Assets	602			755
Other	75			185
Deferred income tax assets	$	9,094		$	9,799
Deferred tax liabilities:
Foreign subsidiaries – unremitted earnings	(4,240		)	(4,115		)
Fixed assets	—			(1,617		)
Mark-to-market adjustments	(1,237		)	(678		)
Other	(185		)	(28		)
Deferred income tax liabilities	$	(5,662	)	$	(6,438	)
Net deferred income tax assets	$	3,432		$	3,361
Balance sheet caption reported in:
Current deferred income tax asset	$	935		$	1,767
Long-term deferred income tax asset	3,325			3,179
Current deferred income tax liability (classified as Other current liabilities)	(558		)	—
Long-term deferred income tax liability	(270		)	(1,585		)
Net deferred income tax asset	$	3,432		$	3,361

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
	June 28, 2014		June 29, 2013			June 30, 2012
	(in thousands)
Beginning Balance	$	3,031	$	3,003		$	781
Additions based on tax positions related to the current year	41		97			2,222
Reductions for tax provisions of the prior years	—		(69		)	—
Ending Balance	$	3,072	$	3,031		$	3,003