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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Earnings Per Share [Abstract]    
Net earnings attributable to Eastman $ 274 $ 258
Weighted average shares used for basic EPS (in shares) 136,100,000 136,000,000.0
Dilutive effect of stock options and other awards 1,500,000 500,000
Weighted average shares used for diluted EPS (in shares) 137,600,000 136,500,000
Earnings Per Share, Basic $ 2.01 $ 1.90
Earnings Per Share, Diluted $ 1.99 $ 1.89
Underlying options excluded from the computation of diluted earnings per share (in shares) 327,782 3,921,686
Shares repurchased (in shares) 354,795 510,301
Cash dividends declared (per share) $ 0.69 $ 0.66