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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 161 $ 266 $ 446 $ 733
Weighted average shares used for basic EPS (in shares) 135,300,000 136,800,000 135,500,000 137,900,000
Dilutive effect of stock options and other awards 1,000,000.0 1,000,000.0 900,000 1,000,000.0
Weighted average shares used for diluted EPS (in shares) 136,300,000 137,800,000 136,400,000 138,900,000
Earnings Per Share, Basic $ 1.19 $ 1.95 $ 3.29 $ 5.31
Earnings Per Share, Diluted $ 1.18 $ 1.93 $ 3.27 $ 5.27
Underlying options excluded from the computation of diluted earnings per share (in shares) 2,247,621 2,620,529 2,809,028 2,219,514
Shares repurchased (in shares)   1,032,623 1,134,052 4,282,409
Cash dividends declared (per share) $ 0.66 $ 0.62 $ 1.98 $ 1.86
Stock Repurchased During Period, Shares 0