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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 272 $ 256 $ 406 $ 491
Weighted average shares used for basic EPS (in shares) 118,800,000 124,800,000 118,900,000 126,900,000
Dilutive effect of stock options and other awards 800,000 1,600,000 700,000 1,700,000
Weighted average shares used for diluted EPS (in shares) 119,600,000 126,400,000 119,600,000 128,600,000
Earnings Per Share, Basic $ 2.28 $ 2.05 $ 3.41 $ 3.87
Earnings Per Share, Diluted $ 2.27 $ 2.03 $ 3.39 $ 3.82
Underlying options excluded from the computation of diluted earnings per share (in shares) 2,411,015 1,342,328 1,941,051 507,692
Shares repurchased (in shares) 621,711 6,118,034 621,711 6,666,069
Cash dividends declared (per share) $ 0.79 $ 0.76 $ 1.58 $ 1.52