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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Earnings Per Share [Abstract]    
Net earnings attributable to Eastman $ 165 $ 134
Weighted average shares used for basic EPS (in shares) 117,400,000 118,900,000
Dilutive effect of stock options and other awards 800,000 800,000
Weighted average shares used for diluted EPS (in shares) 118,200,000 119,700,000
Earnings Per Share, Basic $ 1.40 $ 1.13
Earnings Per Share, Diluted $ 1.39 $ 1.12
Underlying options excluded from the computation of diluted earnings per share (in shares) 1,583,247 1,879,459
Cash dividends declared (per share) $ 0.81 $ 0.79