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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 412 $ 323 $ 1,046 $ 893
Weighted average shares used for basic EPS (in shares) 140,600,000 144,300,000 141,700,000 145,200,000
Dilutive effect of stock options and other awards 1,800,000 1,200,000 2,000,000 1,300,000
Weighted average shares used for diluted EPS (in shares) 142,400,000 145,500,000 143,700,000 146,500,000
Earnings Per Share, Basic $ 2.93 $ 2.24 $ 7.38 $ 6.15
Earnings Per Share, Diluted $ 2.89 $ 2.22 $ 7.28 $ 6.10
Underlying options excluded from the computation of diluted earnings per share (in shares) 619,706 727,111 619,706 781,011
Shares repurchased (in shares) 1,263,868 1,184,107 3,673,642 3,360,783
Cash dividends declared (per share) $ 0.56 $ 0.51 $ 1.68 $ 1.53