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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 180 $ 178 $ 575 $ 584
Weighted average shares used for basic EPS (in shares) 116,400,000 118,500,000 117,000,000.0 118,700,000
Dilutive effect of stock options and other awards 1,400,000 500,000 1,300,000 800,000
Weighted average shares used for diluted EPS (in shares) 117,800,000 119,000,000.0 118,300,000 119,500,000
Earnings Per Share, Basic $ 1.55 $ 1.50 $ 4.91 $ 4.92
Earnings Per Share, Diluted $ 1.53 $ 1.49 $ 4.86 $ 4.89
Underlying options excluded from the computation of diluted earnings per share (in shares) 1,315,375 1,873,472 1,234,513 1,873,472
Cash dividends declared (per share) $ 0.81 $ 0.79 $ 2.43 $ 2.37
Shares repurchased (in shares) 1,018,269 0 2,018,274 621,711