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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Earnings Per Share [Abstract]        
Earnings attributable to Eastman, net of tax $ 323 $ 232 $ 893 $ 738
Weighted average shares used for basic EPS (in shares) 144,300,000 147,200,000 145,200,000 147,600,000
Dilutive effect of stock options and other awards 1,200,000 1,000,000 1,300,000 1,000,000
Weighted average shares used for diluted EPS (in shares) 145,500,000 148,200,000 146,500,000 148,600,000
Earnings per share, basic $ 2.24 $ 1.57 $ 6.15 $ 5.00
Earnings per share, diluted $ 2.22 $ 1.56 $ 6.10 $ 4.96
Underlying options excluded from the computation of diluted earnings per share (in shares) 727,111 1,437,767 781,011 1,076,143
Shares repurchased (in shares) 1,184,107 1,128,869 3,360,783 1,760,940
Cash dividends declared (per share) $ 0.51 $ 0.46 $ 1.53 $ 1.38