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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Earnings Per Share [Abstract]    
Net earnings attributable to Eastman $ 134 $ 235
Weighted average shares used for basic EPS (in shares) 118,900,000 129,000,000.0
Dilutive effect of stock options and other awards 800,000 1,700,000
Weighted average shares used for diluted EPS (in shares) 119,700,000 130,700,000
Earnings Per Share, Basic $ 1.13 $ 1.82
Earnings Per Share, Diluted $ 1.12 $ 1.80
Underlying options excluded from the computation of diluted earnings per share (in shares) 1,879,459 507,692
Shares repurchased (in shares) 0 548,035
Cash dividends declared (per share) $ 0.79 $ 0.76