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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Earnings Per Share [Abstract]    
Net earnings attributable to Eastman $ 209 $ 290
Weighted average shares used for basic EPS (in shares) 139,000,000.0 142,800,000
Dilutive effect of stock options and other awards 1,100,000 2,000,000.0
Weighted average shares used for diluted EPS (in shares) 140,100,000 144,800,000
Earnings Per Share, Basic $ 1.50 $ 2.03
Earnings Per Share, Diluted $ 1.49 $ 2.00
Underlying options excluded from the computation of diluted earnings per share (in shares) 2,261,873 407,573
Shares repurchased (in shares) 1,582,076 994,235
Cash dividends declared (per share) $ 0.62 $ 0.56