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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended
Mar. 31, 2018
Mar. 31, 2017
Earnings Per Share [Abstract]    
Net earnings attributable to Eastman $ 290 $ 278
Weighted average shares used for basic EPS (in shares) 142,800,000 146,200,000
Dilutive effect of stock options and other awards 2,000,000 1,000,000
Weighted average shares used for diluted EPS (in shares) 144,800,000 147,200,000
Earnings Per Share, Basic $ 2.03 $ 1.90
Earnings Per Share, Diluted $ 2.00 $ 1.89
Underlying options excluded from the computation of diluted earnings per share (in shares) 407,573 1,008,667
Shares repurchased (in shares) 994,235 943,699
Cash dividends declared (per share) $ 0.56 $ 0.51