A 28-year-old man dropped to his death from a sixth-floor balcony of a luxury high-rise on the Lower East Side early Sunday, police said.

The victim, who was partying with friends, was sitting on the balcony's railing at 38 Delancey St. around 2:30 a.m. when he tipped backwards and plunged to a fourth-floor terrace.

The man, whose name was not released pending family notification, was declared dead at the scene.

A neighbor told the Daily News he heard a crashing noise, but thought it was part of the Fourth of July celebrations.

There were so many fireworks," Hal Friedman told the paper.  "I assumed it was fireworks."