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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 266 $ 412 $ 733 $ 1,046
Weighted average shares used for basic EPS (in shares) 136,800,000 140,600,000 137,900,000 141,700,000
Dilutive effect of stock options and other awards 1,000,000.0 1,800,000 1,000,000.0 2,000,000.0
Weighted average shares used for diluted EPS (in shares) 137,800,000 142,400,000 138,900,000 143,700,000
Earnings Per Share, Basic $ 1.95 $ 2.93 $ 5.31 $ 7.38
Earnings Per Share, Diluted $ 1.93 $ 2.89 $ 5.27 $ 7.28
Underlying options excluded from the computation of diluted earnings per share (in shares) 2,620,529 619,706 2,219,514 619,706
Shares repurchased (in shares) 1,032,623 1,263,868 4,282,409 3,673,642
Cash dividends declared (per share) $ 0.62 $ 0.56 $ 1.86 $ 1.68