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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 178 $ 301 $ 584 $ 792
Weighted average shares used for basic EPS (in shares) 118,500,000 121,000,000.0 118,700,000 124,900,000
Dilutive effect of stock options and other awards 500,000 1,300,000 800,000 1,500,000
Weighted average shares used for diluted EPS (in shares) 119,000,000.0 122,300,000 119,500,000 126,400,000
Earnings Per Share, Basic $ 1.50 $ 2.48 $ 4.92 $ 6.34
Earnings Per Share, Diluted $ 1.49 $ 2.46 $ 4.89 $ 6.26
Underlying options excluded from the computation of diluted earnings per share (in shares) 1,873,472 1,342,328 1,873,472 1,342,328
Shares repurchased (in shares)   2,839,875 621,711 9,505,944
Cash dividends declared (per share) $ 0.79 $ 0.76 $ 2.37 $ 2.28