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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ (146) $ 27 $ 128 $ 285
Weighted average shares used for basic EPS (in shares) 135,900,000 135,300,000 136,000,000.0 135,600,000
Dilutive effect of stock options and other awards 0 800,000 1,800,000 800,000
Weighted average shares used for diluted EPS (in shares) 135,900,000 136,100,000 137,800,000 136,400,000
Earnings Per Share, Basic $ (1.07) $ 0.20 $ 0.94 $ 2.10
Earnings Per Share, Diluted $ (1.07) $ 0.20 $ 0.93 $ 2.09
Underlying options excluded from the computation of diluted earnings per share (in shares) 327,782 3,735,978 0 3,920,216
Shares repurchased (in shares) 833,580 623,751 1,188,375 1,134,052
Cash dividends declared (per share) $ 0.69 $ 0.66 $ 1.38 $ 1.32