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Because the first day of the new year starts just after midnight. That's why countries all round the world celebrate new year at different instances.

Nobody wants to celebrate at 10 in the morning. Well ... very few people.

I do. Crack of midnight is just so uncivilised.

Celebrate at 10 am, dinner by 4 pm, in bed by 8. Sounds like fun to me.

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It’s not an imaginary line, it’s an imaginary gradient between two lines because earth has to complete a full rotation starting at midnight GMT and ending at what ever time zone is on the other end of the gradient.