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Twice a year
The sun can never be directly overhead anywhere in New York state ... or anywhere in the USA for that matter. The highest it can ever appear is at noon on June 21. But in order to ever see it directly overhead, you have to be located within 23.5 degrees of the equator.
Tropic of Capricorn
Yes, everywhere in Ethiopia has the Sun overhead at some time. Everywhere south of the southern part of Egypt has the Sun overhead at times.
I would guess that Hong Kong is closer to the equator, compared to some other place where you lived, and with which you are comparing it. Of course that question must mean "overhead around noon". Hong Kong is more or less on the Tropic of Cancer. The Sun can appear overhead as far north as the Tropic of Cancer around the summer solstice (about June 21st).
At that time there is a lot more atmosphere between you and the sun than when the sun is overhead.
Twice a year
The Tropic of Cancer ... roughly 23.5 degrees north ... is the most northerly latitude where the sun can ever appear directly overhead.
The sun can never be directly overhead anywhere in New York state ... or anywhere in the USA for that matter. The highest it can ever appear is at noon on June 21. But in order to ever see it directly overhead, you have to be located within 23.5 degrees of the equator.
That lies on 23.5 degree latitude, at which the Sun may appear directly overhead at its zenith.
Tropic of Capricorn
No, the sun will appear directly overhead along the Tropic of Capricorn in the Southern Hemisphere.
Twice; both during the sun's summer and winter solstices.
Yes. Lagos is only about 6.5 degrees from the equator ... less than the 23.5 degrees on the Tropics of Cancer and Capricorn, the boundaries of the 'belt' around the Earth's middle throughout which the sun can be directly overhead.
Because we are revolving around it, so imagine if you were driving in a circle around a street light it doesnt appear to move, rather you do.
There is no latitude on earth at which the sun would be directly overhead at noon on the equinox and the solstice.
Yes, everywhere in Ethiopia has the Sun overhead at some time. Everywhere south of the southern part of Egypt has the Sun overhead at times.