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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 351 $ 161 $ 479 $ 446
Weighted average shares used for basic EPS (in shares) 135,300,000 135,300,000 135,800,000 135,500,000
Dilutive effect of stock options and other awards 1,700,000 1,000,000.0 1,800,000 900,000
Weighted average shares used for diluted EPS (in shares) 137,000,000.0 136,300,000 137,600,000 136,400,000
Earnings Per Share, Basic $ 2.60 $ 1.19 $ 3.53 $ 3.29
Earnings Per Share, Diluted $ 2.57 $ 1.18 $ 3.49 $ 3.27
Underlying options excluded from the computation of diluted earnings per share (in shares) 327,782 2,247,621 150,781 2,809,028
Shares repurchased (in shares) 1,354,737 0 2,543,112 1,134,052
Cash dividends declared (per share) $ 0.69 $ 0.66 $ 2.07 $ 1.98