Eastman Chemical (EMN) 10-Q 28 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	EASTMAN CHEMICAL CO
Entity Central Index Key	915389
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float		$7,718,806,138
Entity Common Stock, Shares Outstanding	153,920,316
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	30-Sep-13

UNAUDITED_CONSOLIDATED_STATEME

UNAUDITED CONSOLIDATED STATEMENTS OF EARNINGS, COMPREHENSIVE INCOME AND RETAINED EARNINGS (USD $)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Sales	$2,338	$2,259	$7,085	$5,933
Cost of sales	1,649	1,734	5,103	4,496
Gross profit	689	525	1,982	1,437
Selling, general and administrative expenses	159	173	510	420
Research and development expenses	48	52	148	136
Asset impairments and restructuring charges (gains), net	3	37	24	37
Operating earnings	479	263	1,300	844
Net interest expense	44	48	137	95
Other charges (income), net	1	-6	2	14
Earnings from continuing operations before income taxes	434	221	1,161	735
Provision for income taxes from continuing operations	125	64	338	240
Earnings from continuing operations	309	157	823	495
Gain from disposal of discontinued operations, net of tax	0	0	0	1
Net earnings	309	157	823	496
Less: Net earnings attributable to noncontrolling interest	1	3	4	5
Net earnings attributable to Eastman stockholders	308	154	819	491
Amounts attributable to Eastman stockholders
Earnings from continuing operations, net of tax	308	154	819	490
Gain from discontinued operations, net of tax	0	0	0	1
Net earnings attributable to Eastman stockholders	308	154	819	491
Basic earnings per share attributable to Eastman
Earnings from continuing operations	$2	$1.01	$5.31	$3.43
Earnings from discontinued operations	$0	$0	$0	$0.01
Basic earnings per share attributable to Eastman	$2	$1.01	$5.31	$3.44
Diluted earnings per share attributable to Eastman
Earnings from continuing operations	$1.97	$0.99	$5.23	$3.35
Earnings from discontinued operations	$0	$0	$0	$0
Diluted earnings per share attributable to Eastman	$1.97	$0.99	$5.23	$3.35
Comprehensive Income
Net earnings including noncontrolling interest	309	157	823	496
Other comprehensive income (loss), net of tax
Change in cumulative translation adjustment	45	30	10	21
Defined benefit pension and other postretirement benefit plans [Abstract]
Amortization of unrecognized prior service credits included in net periodic costs	25	-4	18	-12
Derivatives and hedging [Abstract]
Unrealized (loss) gain during period	-13	-3	-4	-33
Reclassification adjustment for (losses) gains included in net income	0	-4	0	-5
Total other comprehensive income (loss), net of tax	57	19	24	-29
Comprehensive income including noncontrolling interest	366	176	847	467
Less: Net earnings attributable to noncontrolling interest	1	3	4	5
Comprehensive income attributable to Eastman	365	173	843	462
Retained Earnings
Retained earnings at beginning of period	3,456	3,024	3,038	2,760
Net earnings attributable to Eastman stockholders	308	154	819	491
Cash dividends declared	-46	-39	-139	-112
Retained earnings at end of period	$3,718	$3,139	$3,718	$3,139

CONSOLIDATED_STATEMENTS_OF_FIN

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Current assets
Cash and cash equivalents	$222	$249
Trade receivables, net	967	846
Miscellaneous receivables	181	151
Inventories	1,274	1,260
Other current assets	123	88
Total current assets	2,767	2,594
Properties
Properties and equipment at cost	9,872	9,681
Less: Accumulated depreciation	5,655	5,500
Net properties	4,217	4,181
Goodwill	2,634	2,644
Intangible assets, net of accumulated amortizaton	1,801	1,849
Other noncurrent assets	308	351
Total assets	11,727	11,619
Current liabilities
Payables and other current liabilities	1,323	1,360
Borrowings due within one year	0	4
Total current liabilities	1,323	1,364
Long-term borrowings	4,429	4,779
Deferred income tax liabilities	204	91
Post-employment obligations	1,624	1,856
Other long-term liabilities	478	501
Total liabilities	8,058	8,591
Stockholders' equity
Common stock	2	2
Additional paid-in capital	1,763	1,709
Retained earnings	3,718	3,038
Accumulated other comprehensive income	147	123
Total stockholders' equity before treasury stock	5,630	4,872
Treasury stock at cost	2,042	1,929
Total Eastman stockholders' equity	3,588	2,943
Noncontrolling interest	81	85
Total equity	3,669	3,028
Total liabilities and stockholders' equity	$11,727	$11,619

CONSOLIDATED_STATEMENTS_OF_FIN1

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders' equity
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	350,000,000	350,000,000
Common stock, shares issued (in shares)	214,950,611	213,406,523
Treasury stock at cost (in shares)	61,081,093	59,511,662

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities
Net earnings including noncontrolling interest	$823	$496
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:
Depreciation and amortization	326	252
Asset impairment charges	6	9
Provision (benefit) for deferred income taxes	118	63
Defined Benefit Plan, Actuarial Gain (Loss)	-86	0
Pension and other postretirement contributions (in excess of) less than expenses	-120	-85
Variable compensation (in excess of) less than expenses	30	-5
Changes in operating assets and liabilities, net of effect of acquisitions and divestitures:
(Increase) decrease in trade receivables	-119	-63
(Increase) decrease in inventories	-14	30
Increase (decrease) in trade payables	-67	13
Other items, net	-103	-22
Net cash provided by operating activities	794	688
Cash flows from investing activities
Additions to properties and equipment	-312	-297
Proceeds from redemption of short-term time deposits	0	200
Proceeds from sales of assets and investments	6	7
Acquisitions and investments in joint ventures, net of cash acquired	0	-2,668
Additions to capitalized software	-2	-4
Other items, net	0	-33
Net cash (used in) provided by investing activities	-308	-2,795
Cash flows from financing activities
Net (decrease) increase in commercial paper, credit facility, and other borrowings	300	-1
Proceeds from borrowings	150	3,511
Repayment of borrowings	-805	-1,666
Dividends paid to stockholders	-94	-107
Treasury stock purchases	-113	0
Dividends paid to noncontrolling interest	-10	-4
Proceeds from stock option exercises and other items, net	55	32
Net cash provided by (used in) financing activities	-517	1,765
Effect of exchange rate changes on cash and cash equivalents	4	2
Net change in cash and cash equivalents	-27	-340
Cash and cash equivalents at beginning of period	249	577
Cash and cash equivalents at end of period	$222	$237

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION
	The accompanying unaudited consolidated financial statements have been prepared by Eastman Chemical Company (the "Company" or "Eastman") in accordance and consistent with the accounting policies stated in the Company's 2012 Annual Report on Form 10-K and should be read in conjunction with the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K. The unaudited consolidated financial statements are prepared in conformity with accounting principles generally accepted in the United States ("GAAP") and of necessity include some amounts that are based upon management estimates and judgments.  Future actual results could differ from such current estimates.  The unaudited consolidated financial statements include assets, liabilities, sales revenue, and expenses of all majority-owned subsidiaries and joint ventures in which a controlling interest is maintained.  Eastman accounts for other joint ventures and investments where it exercises significant influence on the equity basis.  Intercompany transactions and balances are eliminated in consolidation.  Certain prior period data has been reclassified in the Consolidated Financial Statements and accompanying footnotes to conform to current period presentation.
	Solutia acquisition
	Information related to the Solutia Inc. ("Solutia") acquisition completed July 2, 2012 is in Note 2, "Acquisitions and Investments in Joint Ventures".  As of the date of acquisition, results of the acquired Solutia businesses are included in Eastman results.

ACQUISITIONS_AND_INVESTMENTS_I

ACQUISITIONS AND INVESTMENTS IN JOINT VENTURES	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS AND INVESTMENTS IN JOINT VENTURES
	Solutia Inc.
	On July 2, 2012, the Company completed its acquisition of Solutia, a global leader in performance materials and specialty chemicals.  In the acquisition, each outstanding share of Solutia common stock was cancelled and converted automatically into the right to receive $22.00 in cash and 0.12 shares of Eastman common stock.  In total, 14.7 million shares of Eastman common stock were issued in the transaction.  The fair value of total consideration transferred was $4.8 billion, consisting of cash of $2.6 billion, net of cash acquired; equity in the form of Eastman stock of approximately $700 million; and the assumption and subsequent repayment of Solutia's debt at fair value of $1.5 billion.
	The funding of the cash portion of the purchase price, repayment of Solutia's debt, and acquisition costs was provided primarily from borrowings, including the $2.3 billion net proceeds from the public offering of notes on June 5, 2012 and borrowings of $1.2 billion on July 2, 2012 under a five-year term loan agreement (the "Term Loan").  See Note 6, "Borrowings".
	The purchase price allocation for the July 2, 2012 Solutia acquisition was finalized as of June 30, 2013. Updates to the December 31, 2012 preliminary purchase price allocation of the Solutia acquisition during second quarter 2013 for finalization of current and deferred income taxes were reflected in the Company's Consolidated Statements of Financial Position as of June 30, 2013 and are summarized in the table below. These adjustments were primarily for finalization of valuation allowances against Federal and state deferred tax assets in connection with the filing of the final Solutia consolidated federal tax return. These updates were not material to the Company's financial position or results of operations for 2012 or 2013.
	Assets acquired and liabilities assumed on July 2, 2012
	(Dollars in millions)	Initial Valuation			2012 Net Adjustments to Fair Value			31-Dec-12			2013 Net Adjustments to Fair Value			30-Jun-13
	Current assets	$	901		$	19		$	920		$	2		$	922
	Properties and equipment	940			7			947			—			947
	Intangible assets	1,807			(16		)	1,791			—			1,791
	Other noncurrent assets	612			2			614			67			681
	Goodwill	1,965			265			2,230			(22		)	2,208
	Current liabilities	(461		)	(1		)	(462		)	—			(462		)
	Long-term liabilities	(2,389		)	(276		)	(2,665		)	(47		)	(2,712		)
	Equity and cash consideration, net of $88 million cash acquired	$	3,375		$	—		$	3,375		$	—		$	3,375
	The Company used the income, market, or cost approach (or a combination thereof) for the valuation as appropriate, and used valuation inputs in these models and analyses that were based on market participant assumptions.  Market participants are considered to be buyers and sellers unrelated to Eastman in the principal or most advantageous market for the asset or liability. For certain items, the carrying value was determined to be a reasonable approximation of fair value based on information available to Eastman management. The fair value of receivables acquired from Solutia on July 2, 2012 was $350 million, with gross contractual amounts receivable of $366 million. Acquired intangible assets are primarily customer relationships, trade names, and developed technologies.  Long-term liabilities are primarily Solutia's debt, which was repaid by Eastman at closing, deferred tax liabilities, environmental liabilities, and pension and other post-employment welfare plan obligations. The Company finalized the acquisition accounting related to the transaction during fourth quarter 2012 with the exception of income taxes which were completed during second quarter 2013 and did not have a material impact on the Company's financial position or results of operations.
	The acquisition of Solutia broadens Eastman's global presence, facilitates growth opportunities through enhanced access to markets such as the automotive and architectural industries, and expands Eastman's portfolio of sustainable products.  In connection with the purchase, the Company recorded goodwill, which represents the excess of the purchase price over the estimated fair value of tangible and intangible assets acquired, net of liabilities assumed. The goodwill is attributed primarily to Solutia as a going concern and the fair value of expected cost synergies and revenue growth from combining the Eastman and Solutia businesses.  The going concern element represents the ability to earn a higher return on the combined assembled collection of assets and businesses of Solutia than if those assets and businesses were to be acquired and managed separately.  Other relevant elements of goodwill are the benefits of access to certain markets and work force. Goodwill from the Solutia acquisition has been allocated to certain of the Company's reportable segments. None of the goodwill is deductible for tax purposes.
	Goodwill	Goodwill by Segment
	(Dollars in millions)
	Additives & Functional Products	$	745
	Advanced Materials	1,004
	Specialty Fluids & Intermediates	459
	Total	$	2,208
	Properties acquired included a number of manufacturing, sales, and distribution sites and related facilities, land and leased sites that include leasehold improvements, and machinery and equipment for use in manufacturing operations.  Management valued properties using the cost approach supported where available by observable market data which includes consideration of obsolescence.
	Intangible assets acquired included a number of trade names and trademarks that are both business-to-business and business-to-consumer in nature, including Crystex®, Saflex®, and Llumar®.  Also acquired was technology related to products protected by a number of existing patents, patent applications, and trade secrets.  In addition to these intangible assets, the Company acquired a number of customer relationships in industries such as automotive tires and aviation. Management valued intangible assets using the relief from royalty and multi-period excess earnings methods, both forms of the income approach supported by observable market data for peer chemical companies.
	Intangible Assets
	(Dollars in millions)		Fair Value			Weighted-Average Amortization Period (Years)
	Amortizable intangible assets
	Customer relationships		$	809		22
	Developed technologies		440			13
	Indefinite-lived intangible assets
	Trade names		542
	Total		$	1,791
	Management estimated the fair market value of fixed-rate debt based on the viewpoint that the exit price approximated the entry price given the lack of observable market prices. Additionally, acquired interest rate swaps and foreign exchange contracts were terminated and settled immediately following the acquisition. Because these derivatives were recorded at fair value in the opening balance sheet, there were no gains or losses associated with these settlements.
	Management also evaluated probable loss contingencies, including those for legal and environmental matters, as prescribed under applicable GAAP. Due to the lack of observable market inputs, assumed liabilities for environmental loss contingencies that were both probable and estimable were recorded based upon estimates of future cash outflows for such contingencies as of the acquisition date. See Note 10, "Environmental Matters", for more information.
	In third quarter and first nine months 2013 the Company recognized $9 million and $24 million, respectively, in integration costs. In third quarter and first nine months 2012, the Company recognized $15 million and $28 million, respectively, in Solutia acquisition transaction costs and $7 million and $9 million, respectively, in integration costs. In first nine months 2012, the Company recognized $32 million in financing costs related to the acquisition. Transaction costs and integration costs were expensed as incurred and are included in the "Selling, general and administrative expenses" line item, and financing costs are included in the "Net interest expense" and "Other charges (income), net" line items in the Unaudited Consolidated Statements of Earnings, Comprehensive Income, and Retained Earnings. In third quarter and first nine months 2012, there were $28 million in restructuring charges for severance associated with the acquisition and integration of Solutia. As required by purchase accounting, the acquired inventories were marked to fair value. These inventories were sold in third quarter 2012 resulting in a one-time $75 million increase in cost of sales, net of the LIFO impact of these inventories, in third quarter and first nine months 2012.
	Beginning third quarter 2012, the Company's consolidated results of operations include the results of the acquired Solutia businesses.  The unaudited pro forma financial results for three months and nine months ended September 30, 2012 combine the consolidated results of Eastman and Solutia giving effect to the acquisition of Solutia as if it had been completed on January 1, 2011, the beginning of the comparable annual reporting period prior to the year of acquisition.  The unaudited pro forma financial results presented below do not include any anticipated synergies or other expected benefits of the acquisition.  This unaudited pro forma financial information is presented for informational purposes only and is not indicative of future operations or results had the acquisition been completed as of January 1, 2011.
	The unaudited pro forma financial results include certain adjustments for additional depreciation and amortization expense based upon the fair value step-up and estimated useful lives of Solutia depreciable fixed assets and definite-life amortizable assets acquired in the transaction.  The unaudited pro forma results also include adjustments to net interest expense and elimination of early debt extinguishment costs historically recorded by Solutia based upon the retirement of Solutia's debt and issuance of additional debt related to the transaction.  The provision for income taxes from continuing operations has also been adjusted for all periods, based upon the foregoing adjustments to historical results, as well as the elimination of historical net changes in valuation allowances against certain deferred tax assets of Solutia.
	Additionally, in the preparation of unaudited pro forma sales and earnings from continuing operations including noncontrolling interest, Solutia's historical consolidated results have been retrospectively adjusted for the change in accounting methodology for pension and other post-employment benefit ("OPEB") plans actuarial gains and losses adopted by Eastman during first quarter 2012.  For additional information, see Note 14, "Accounting Methodology Change for Pension and Other Postretirement Benefit Plans" in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
		2012
	(Dollars in millions)	Third Quarter			First Nine Months
	Pro forma sales	$	2,259		$	6,951
	Pro forma earnings from continuing operations including noncontrolling interest	241			689
	Non-recurring costs directly attributable to the acquisition, which will not have an ongoing impact, are excluded from unaudited pro forma earnings from continuing operations including noncontrolling interest in third quarter 2012. These items include transaction, integration, and financing costs incurred by Eastman during third quarter and first nine months 2012 as well as transaction costs of $45 million and expenses of $19 million for the accelerated vesting of stock-based compensation awards incurred by Solutia prior to its acquisition by Eastman. Additionally, the non-recurring costs of acquired inventories have been eliminated from the unaudited pro forma earnings from continuing operations in third quarter 2012 and first nine months 2012.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]
INVENTORIES	INVENTORIES
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	At FIFO or average cost (approximates current cost)
	Finished goods	$	966		$	941
	Work in process	297			288
	Raw materials and supplies	511			536
	Total inventories	1,774			1,765
	LIFO Reserve	(500		)	(505		)
	Total inventories	$	1,274		$	1,260
	Inventories valued on the LIFO method were approximately 60 percent of total inventories as of both September 30, 2013 and December 31, 2012.

PAYABLES_AND_OTHER_CURRENT_LIA

PAYABLES AND OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]
PAYABLES AND OTHER CURRENT LIABILITIES	PAYABLES AND OTHER CURRENT LIABILITIES
		September 30,		December 31,
	(Dollars in millions)	2013		2012
	Trade creditors	$	657	$	723
	Accrued payrolls, vacation, and variable-incentive compensation	172		171
	Accrued taxes	97		76
	Post-employment obligations	60		62
	Interest payable	36		59
	Environmental contingent liabilities, current portion	35		35
	Other	266		234
	Total payables and other current liabilities	$	1,323	$	1,360
	The current portion of post-employment obligations is an estimate of current year payments. Included in "Other" above are dividends payable, certain accruals for payroll deductions and employee benefits, the current portion of hedging liabilities, and other payables and accruals.

PROVISION_FOR_INCOME_TAXES

PROVISION FOR INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]
PROVISION FOR INCOME TAXES	PROVISION FOR INCOME TAXES
		Third Quarter						First Nine Months
	(Dollars in millions)	2013			2012			2013			2012
	Provision for income taxes	$	125		$	64		$	338		$	240
	Effective tax rate	29		%	29		%	29		%	33		%
	The third quarter 2013 effective tax rate was impacted by a $14 million benefit primarily due to adjustments to the tax provision to reflect the finalization of the 2012 consolidated U.S. Federal income tax return. The first nine months 2013 effective tax rate was impacted by the $14 million benefit of the adjustment and enactment of the American Taxpayer Relief Act of 2012 in January 2013 which resulted in a $10 million benefit primarily related to a research and development ("R&D") tax credit. The third quarter and first nine months 2012 effective tax rates included an $8 million benefit from the settlement of U.S. and non-U.S. income tax audits and a $5 million benefit from the reversal of tax reserves due to the expiration of the relevant statute of limitations.
	The following table reflects a revision of a 2012 deferred tax liability line item reported in Note 9, "Provision for Income Taxes" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K. The "Amortization" line item was mischaracterized as "Inventory reserves". There was no impact on net deferred tax liability reported in the Company's 2012 Annual Report on Form 10-K.
	(Dollars in millions)	31-Dec-12
	Deferred tax assets
	Post-employment obligations	$	715
	Net operating loss carryforwards	630
	Tax credit carryforwards	230
	Environmental reserves	145
	Other	82
	Total deferred tax assets	1,802
	Less valuation allowance	(215		)
	Deferred tax assets less valuation allowance	$	1,587
	Deferred tax liabilities
	Depreciation	$	(951	)
	Amortization	(666		)
	Total deferred tax liabilities	$	(1,617	)
	Net deferred tax liabilities	$	(30	)
	As recorded in the Consolidated Statements of Financial Position:
	Other current assets	$	34
	Other noncurrent assets	30
	Payables and other current liabilities	(3		)
	Deferred income tax liabilities	(91		)
	Net deferred tax liabilities	$	(30	)

BORROWINGS

BORROWINGS	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	Borrowings consisted of:
	3% notes due 2015	$	250		$	250
	2.4% notes due 2017	997			997
	6.30% notes due 2018	172			174
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	894			893
	7 1/4% debentures due 2024	243			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	497			496
	Credit facility and commercial paper borrowings	600			950
	Other	—			4
	Total borrowings	4,429			4,783
	Borrowings due within one year	—			4
	Long-term borrowings	$	4,429		$	4,779
	Credit Facility and Commercial Paper Borrowings
	On July 2, 2012, the Company borrowed the entire $1.2 billion available under the five-year Term Loan. Proceeds from these borrowings were used to pay, in part, the cash portion of the Solutia acquisition, repay Solutia debt, and pay acquisition costs. During the first nine months of 2013, the Company repaid $800 million of its Term Loan using $300 million of commercial paper borrowings, $150 million of its accounts receivable securitization facility (the "A/R Facility"), and $350 million in cash. At September 30, 2013 and December 31, 2012, the Term Loan balances outstanding were $150 million and $950 million, respectively. The interest rate on the Term Loan as of September 30, 2013 was 1.69 percent.
	The Company has a $750 million revolving credit agreement (the "Revolving Credit Facility") expiring December 2016.  Borrowings under the Revolving Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment. At September 30, 2013 and December 31, 2012, the Company had no outstanding borrowings under the Revolving Credit Facility.
	The Revolving Credit Facility provides liquidity support for commercial paper borrowings and general corporate purposes.  Accordingly, any outstanding commercial paper borrowings reduce capacity for borrowings available under the Revolving Credit Facility.  Given the expiration date of the Revolving Credit Facility, any commercial paper borrowings supported by the Revolving Credit Facility are classified as long-term borrowings because the Company has the ability and intent to refinance such borrowings on a long-term basis. At September 30, 2013 the Company's commercial paper borrowings were $300 million with a weighted average interest rate of 0.33 percent, and the proceeds were used to repay a portion of the Term Loan. There were no commercial paper borrowings at December 31, 2012.
	The Company also has a $250 million line of credit under the A/R Facility, expiring April 2016.  Borrowings under the A/R Facility are subject to interest rates based on a spread over the lender's borrowing costs, and the Company pays a fee to maintain availability of the A/R Facility.  At September 30, 2013, the Company's borrowings under the A/R Facility were $150 million secured by trade receivables with an interest rate of 0.91 percent, and the proceeds were used to repay a portion of the Term Loan. At December 31, 2012, the Company had no outstanding borrowings under the A/R Facility.
	The Term Loan, Revolving Credit Facility, and the A/R Facility contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented.  As of September 30, 2013, as a result of the $300 million in commercial paper borrowings, the amount available under the Revolving Credit Facility was $450 million. As of September 30, 2013, as a result of the $150 million borrowings under the A/R Facility, $100 million was available under this facility. As of December 31, 2012, substantially all of the amounts under these facilities were available for borrowing. The Company would not violate applicable covenants for these periods if the total available amounts of the facilities had been borrowed.
	Fair Value of Borrowings
	The Company has classified its long-term borrowings at September 30, 2013 and December 31, 2012 under the fair value hierarchy as defined in the accounting policies in Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.  The fair value for fixed-rate borrowings is based on current market prices and is classified in level 1.  The fair value for the Company's floating-rate borrowings, which relate to the Term Loan, the A/R Facility, and commercial paper, equals the carrying value and is classified within level 2.
						Fair Value Measurements at September 30, 2013
	(Dollars in millions)		Recorded Amount September 30, 2013			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,429		$	4,569	$	3,969	$	600	$	—
						Fair Value Measurements at December 31, 2012
	(Dollars in millions)		Recorded Amount December 31, 2012			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,779		$	5,165	$	4,215	$	950	$	—

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES	DERIVATIVES
	Hedging Programs
	The Company is exposed to market risk, such as changes in currency exchange rates, commodity prices, and interest rates.  The Company uses various derivative financial instruments when appropriate pursuant to the Company's hedging policies to mitigate these market risk factors and their effect on the cash flows of the underlying transactions.  Designation is performed on a specific exposure basis to support hedge accounting.  The changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the cash flows of the underlying exposures being hedged.  The Company does not hold or issue derivative financial instruments for trading purposes.  For further information, see Note 12, "Derivatives", to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
	Fair Value Hedges
	Fair value hedges are defined as derivative or non-derivative instruments designated as and used to hedge the exposure to changes in the fair value of an asset or a liability or an identified portion thereof that is attributable to a particular risk.  For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in current earnings.  As of September 30, 2013 and December 31, 2012, the Company had no fair value hedges.
	Cash Flow Hedges
	Cash flow hedges are derivative instruments designated as and used to hedge the exposure to variability in expected future cash flows that is attributable to a particular risk.  For derivative instruments that are designated and qualify as a cash flow hedge, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income, net of income taxes and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings.  Gains and losses on the derivatives representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.
	As of September 30, 2013, the total notional amounts of the Company's foreign exchange forward and option contracts were €867 million (approximately $1.2 billion equivalent) and ¥9.1 billion (approximately $94 million equivalent), respectively. The total notional volume hedged for contract ethylene sales was approximately 26 thousand metric tons, and the total notional volume hedged for feedstock was approximately 10 million barrels.  The Company had no outstanding hedges for energy or interest rate swaps.
	As of December 31, 2012, the total notional amounts of the Company's foreign exchange forward and option contracts were €480 million (approximately $635 million equivalent) and ¥3.2 billion (approximately $35 million equivalent), respectively. The total notional volume hedged for contract ethylene sales was approximately 49 thousand metric tons, and the total notional volume hedged for feedstock was approximately 3 million barrels.  The Company had no outstanding hedges for energy or interest rate swaps.
	Fair Value Measurements
	For additional information on fair value measurement, see Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
	The following chart shows the gross financial assets and liabilities valued on a recurring basis.
	(Dollars in millions)					Fair Value Measurements at September 30, 2013
	Description	September 30, 2013				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	42			$	—			$	42			$	—
	Derivative Liabilities	(46		)		—				(43		)		(3		)
		$	(4	)		$	—			$	(1	)		$	(3	)
	(Dollars in millions)					Fair Value Measurements at December 31, 2012
	Description	December 31, 2012				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	28			$	—			$	28			$	—
	Derivative Liabilities	(24		)		—				(19		)		(5		)
		$	4			$	—			$	9			$	(5	)
	The majority of the Company's derivative assets are classified as Level 2.  Level 2 fair value is based on estimates using standard pricing models.  These standard pricing models use inputs which are derived from or corroborated by observable market data such as interest rate yield curves and currency spot and forward rates.  The fair value of commodity contracts is derived using forward curves supplied by an industry recognized and unrelated third party.  In addition, on an ongoing basis, the Company tests a subset of its valuations against valuations received from the transaction's counterparty to validate the accuracy of its standard pricing models.  Counterparties to these derivative contracts are highly rated financial institutions which the Company believes carry only a minimal risk of nonperformance.
	The Company holds Level 3 assets for commodity hedges.  The fair values of Level 3 instruments are determined using pricing data similar to that used in Level 2 financial instruments described above, and reflect adjustments for less liquid markets or longer contractual terms.  All Level 3 hedges will mature in the current year.  The Company determines the fair value of paraxylene derivative forward contracts based on related inputs that are either readily available in public markets or can be derived from information available in publicly quoted markets, and which influence the actual forward price of the commodity.  Due to the fact that the forward price of the commodity itself is considered unobservable, the Company has categorized these forward contracts as Level 3. The Company determines the fair value of ethylene derivative forward contracts using an average of unadjusted forward ethylene prices provided by industry recognized experts.
	The table below presents a rollforward of activity for these assets (liabilities) for the period ended September 30, 2013:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts	Third Quarter								First Nine Months
	(Dollars in millions)	2013				2012				2013				2012
	Balance at beginning of period	$	(7	)		$	(8	)		$	(5	)		$	—
	Realized gain (loss) in sales revenue	(3		)		—				(10		)		—
	Change in unrealized gain (loss)	4				4				2				(5		)
	Settlements	3				3				10				4
	Transfers (out) in of Level 3	—				—				—				—
	Ending balance at Balance at September 30	$	(3	)		$	(1	)		$	(3	)		$	(1	)
	The following chart shows the financial assets and liabilities valued on a recurring basis and their location in the Unaudited Consolidated Statements of Financial Position.  The Company had no nonqualifying derivatives or derivatives that are not designated as hedges as of September 30, 2013 and December 31, 2012. All of the Company's derivative contracts are subject to master netting arrangements, or similar agreements, which provide for the option to settle contracts on a net basis when they settle on the same day and the same currency. In addition, these arrangements provide for a net settlement of all contracts with a given counterparty in the event that the arrangement is terminated due to the occurrence of default or a termination event. The Company has elected to present the derivative contracts on a gross basis in the Unaudited Consolidated Statements of Financial Position. Had it chosen to present the derivatives contracts on a net basis, it would have a derivative in a net asset position of $17 million and a derivative in a net liability position of $21 million as of September 30, 2013. The Company also does not have any cash collateral due under such agreements.
	Fair Value of Derivatives Designated as Hedging Instruments
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Assets	Statement of Financial Position Location		September 30, 2013				December 31, 2012
	Cash Flow Hedges
	Commodity contracts	Other current assets		$	13			$	7
	Commodity contracts	Other noncurrent assets		4				—
	Foreign exchange contracts	Other current assets		13				8
	Foreign exchange contracts	Other noncurrent assets		12				13
				$	42			$	28
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities	Statement of Financial Position Location		September 30, 2013				December 31, 2012
	Cash Flow Hedges
	Commodity contracts	Payables and other current liabilities		$	11			$	13
	Commodity contracts	Other long-term liabilities		6				—
	Foreign exchange contracts	Payables and other current liabilities		14				8
	Foreign exchange contracts	Other long-term liabilities		15				3
				$	46			$	24
	Derivatives' Hedging Relationships
		Third Quarter
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
	Derivatives' Cash Flow Hedging Relationships	September 30,				September 30,						September 30,				September 30,
		2013				2012						2013				2012
	Commodity contracts	$	8			$	3			Sales		$	(3	)		$	—
										Cost of Sales		4				1
	Foreign exchange contracts	(22		)		(11		)		Sales		2				12
	Forward starting interest rate swap contracts	1				1				Net interest expense		(2		)		(2		)
		$	(13	)		$	(7	)				$	1			$	11
		First Nine Months
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
Derivatives' Cash Flow Hedging Relationships	September 30,				September 30,				September 30,				September 30,
	2013				2012				2013				2012
Commodity contracts	$	4			$	(1	)		Sales		$	(10	)		$	—
									Cost of sales		1				(17		)
Foreign exchange contracts	(11		)		(8		)		Sales		8				29
Forward starting interest rate swap contracts	3				(29		)		Net interest expense		(6		)		(3		)
	$	(4	)		$	(38	)				$	(7	)		$	9
In first nine months 2012, forward starting interest rate swaps contracts related to the issuance of debt for the Solutia acquisition were settled, resulting in an additional loss, net of tax of $44 million recorded in Other Comprehensive Income.
Hedging Summary
Monetized positions and mark-to-market gains and losses from raw materials and energy, currency, and certain interest rate hedges that were included in accumulated other comprehensive income before taxes totaled losses of approximately $80 million at September 30, 2013 and $66 million at September 30, 2012.  If realized, approximately $6 million in losses in third quarter 2013 will be reclassified into earnings during the next 12 months.  Ineffective portions of hedges are immediately recognized in cost of sales or other charges (income), net.  There were no material gains or losses related to the ineffective portion of hedges recognized in third quarter and first nine months 2013. For third quarter 2012, there was no material ineffectiveness. For first nine months 2012, the ineffective portion of the Company's qualifying hedges was $2 million.
The gains or losses on nonqualifying derivatives or derivatives that are not designated as hedges are marked to market in the line item "Other charges (income), net" of the Statements of Earnings, and, in all periods presented, represent foreign exchange derivatives denominated in multiple currencies and are transacted and settled in the same quarter.  The Company recognized $3 million net losses during third quarter 2013 and approximately $2 million net gains during third quarter 2012 on nonqualifying derivatives.  The Company recognized approximately $4 million net losses and $4 million net gains on nonqualifying derivatives during first nine months 2013 and 2012, respectively.

RETIREMENT_PLANS

RETIREMENT PLANS	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS
	As described in more detail below, Eastman offers various postretirement benefits to its employees.
	DEFINED BENEFIT PENSION PLANS AND OTHER POST-EMPLOYMENT BENEFIT PLANS
	Pension Plans
	Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits.  Costs recognized for these benefits are recorded using estimated amounts, which may change as actual costs derived for the year are determined.
	In July 2012, as part of its acquisition of Solutia, the Company assumed Solutia's U.S. and non-U.S. defined benefit pension plans.  These U.S. plans were closed to new participants prior to the acquisition and were no longer accruing additional benefits.  For more information on the Solutia acquisition, see Note 2, "Acquisitions and Investments in Joint Ventures".
	Other Post-Employment Benefit Plans
	Under its OPEB Plans, Eastman provides a subsidy for life insurance, health care, and dental benefits to eligible retirees hired prior to January 1, 2007, and a subsidy for health care and dental benefits to retirees' eligible survivors.  In general, Eastman provides those benefits to retirees eligible under the Company's U.S. plans. Similar benefits are also made available to retirees of Holston Defense Corporation, a wholly-owned subsidiary of the Company that, prior to January 1, 1999, operated a government-owned ammunition plant.
	Eligible employees hired on or after January 1, 2007 have access to postretirement health care benefits, but Eastman does not provide a subsidy for the premium cost of postretirement benefits for those employees.  A few of the Company's non-U.S. operations have supplemental health benefit plans for certain retirees, the cost of which is not significant to the Company.
	In July 2012, as part of its acquisition of Solutia, the Company assumed Solutia's OPEB plans.  For more information on the Solutia acquisition, see Note 2, "Acquisitions and Investments in Joint Ventures".
	Costs recognized for benefits for eligible retirees hired prior to January 1, 2007 are recognized using estimated amounts which may change as actual costs for the year are determined.  Components of net periodic benefit cost were as follows:
		Third Quarter
		Pension Plans												Other Post-Employment Benefit Plans
		2013						2012						2013			2012
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	11		$	3		$	9		$	3		$	2		$	2
	Interest cost	22			7			24			7			11			12
	Expected return on assets	(32		)	(9		)	(30		)	(8		)	(1		)	(2		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(4		)
	Mark-to-market pension and other post-employment benefits (gain) loss (1)	—			—			—			—			(86		)	—
	Net periodic benefit cost	$	—		$	1		$	2		$	2		$	(80	)	$	8
		First Nine Months
		Pension Plans												Other Post-Employment Benefit Plans
		2013						2012						2013			2012
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	32		$	10		$	29		$	6		$	8		$	7
	Interest cost	66			21			61			13			33			33
	Expected return on assets	(96		)	(26		)	(72		)	(16		)	(5		)	(3		)
	Amortization of:
	Prior service cost (credit)	(3		)	—			(3		)	—			(16		)	(14		)
	Mark-to-market pension and other post-employment benefits (gain) loss (1)	—			—			—			—			(86		)	—
	Net periodic benefit cost	$	(1	)	$	5		$	15		$	3		$	(66	)	$	23
	(1) Mark-to-market gain in third quarter and first nine months 2013 due to the interim remeasurement of the Eastman OPEB plan obligation, triggered by a plan change in life insurance benefits in third quarter.
	In third quarter 2013, the Company changed life insurance benefits provided to future retirees by the Eastman OPEB plan which triggered an interim remeasurement of this OPEB plan obligation. The remeasurement resulted in a reduction in the Accumulated Post-Employment Benefit Obligation of approximately $47 million which will be amortized as a prior service credit from Accumulated Other Comprehensive Income over 8 years. The remeasurement of the plan also resulted in a mark-to-market actuarial gain of $86 million in third quarter 2013. The actuarial gain was primarily due to a higher assumed discount rate of 4.72 percent in third quarter 2013 compared to 4.01 percent at December 31, 2012. The higher assumed discount rate is reflective of changes in global market conditions and interest rates on high-grade corporate bonds. For additional information concerning the Company's accounting methodology for pension and OPEB actuarial gains and losses, see Note 1, "Significant Accounting Policies" and Note 14 "Accounting Methodology Change for Pension and Other Postretirement Benefit Plans" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
	The Company contributed $99 million and $87 million to its U.S. defined benefit pension plans in first nine months 2013 and 2012, respectively.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	COMMITMENTS
	Purchase Obligations and Lease Commitments
	The Company had various purchase obligations at September 30, 2013 totaling $2.8 billion over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business.  The Company also had various lease commitments for property and equipment under cancelable, noncancelable, and month-to-month operating leases totaling approximately $225 million over a period of several years.  Of the total lease commitments, approximately 5 percent relate to machinery and equipment, including computer and communications equipment and production equipment; approximately 60 percent relate to real property, including office space, storage facilities, and land; and approximately 35 percent relate to railcars.
	Guarantees
	The Company has operating leases with terms that require the Company to guarantee a portion of the residual value of the leased assets upon termination of the lease as well as other guarantees.  Disclosures about each group of similar guarantees are provided below.
	Residual Value Guarantees
	The Company has operating leases with terms that require the Company to guarantee a portion of the residual value of the leased assets upon termination of the lease.  These residual value guarantees at September 30, 2013 totaled $117 million and consisted primarily of leases for railcars and company aircraft and will expire beginning in 2016.  Management believes, based on current facts and circumstances, that the likelihood of material residual guarantee payments is remote.
	Other Guarantees
	Guarantees and claims also arise during the ordinary course of business from relationships with joint venture partners, suppliers, customers, and other parties when the Company undertakes an obligation to guarantee the performance of others, if specified triggering events occur.  Non-performance under a contract could trigger an obligation of the Company.  The Company's current other guarantees include guarantees relating primarily to intellectual property, environmental matters, and other indemnifications and have arisen through the normal course of business.  The ultimate effect on future financial results is not subject to reasonable estimation because considerable uncertainty exists as to the final outcome of these claims, if they were to occur.  These other guarantees have terms of between 1 and 15 years with maximum potential future payments of approximately $54 million in the aggregate, with none of these guarantees individually significant to the Company's operating results, financial position, or liquidity.  The Company's current expectation is that future payment or performance related to non-performance under other guarantees is considered remote.

ENVIRONMENTAL_MATTERS

ENVIRONMENTAL MATTERS	9 Months Ended
	Sep. 30, 2013
Accrual for Environmental Loss Contingencies Disclosure [Abstract]
Environmental Matters	ENVIRONMENTAL MATTERS
	Certain Eastman manufacturing sites generate hazardous and nonhazardous wastes, the treatment, storage, transportation, and disposal of which are regulated by various governmental agencies.  In connection with the cleanup of various hazardous waste sites, the Company, along with many other entities, has been designated a potentially responsible party ("PRP") by the U.S. Environmental Protection Agency under the Comprehensive Environmental Response, Compensation and Liability Act, which potentially subjects PRPs to joint and several liability for such cleanup costs.  In addition, the Company will be required to incur costs for environmental remediation and closure and postclosure under the federal Resource Conservation and Recovery Act.  Reserves for environmental contingencies have been established in accordance with Eastman's policies described in Note 1, "Significant Accounting Policies" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K. The Company's total reserve for environmental contingencies was $373 million and $394 million at September 30, 2013 and December 31, 2012, respectively.  At both September 30, 2013 and December 31, 2012, this reserve included $8 million related to sites previously closed and impaired by Eastman and sites that have been divested by Eastman but for which the Company retains the environmental liability related to these sites.
	Estimated future environmental expenditures for remediation costs ranged from the minimum or best estimate of $344 million to the maximum of $600 million and from the minimum or best estimate of $365 million to the maximum of $623 million at September 30, 2013 and December 31, 2012, respectively.  The maximum estimated future costs are considered to be reasonably possible and include the amounts accrued at both September 30, 2013 and December 31, 2012.  Although the resolution of uncertainties related to these environmental matters may have a material adverse effect on the Company's consolidated results of operations in the period recognized, because of expected sharing of costs, the availability of legal defenses, and the Company's preliminary assessment of actions that may be required, management does not believe that the Company's liability for these environmental matters, individually or in the aggregate, will be material to the Company's consolidated financial position or cash flows.
	For facilities that have asset retirement obligations, the best estimate accrued to date over the facilities' estimated useful lives for these asset retirement obligation costs was $29 million at both September 30, 2013 and December 31, 2012.
	Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years. Changes in the reserves for environmental remediation liabilities during first nine months 2013 including net charges taken, which are included in cost of goods sold, and cash reductions are summarized below:
	(Dollars in millions)	Environmental Remediation Liabilities
	Balance at December 31, 2012	$	365
	Net charges taken	—
	Cash reductions	(21		)
	Balance at September 30, 2013	$	344
	The Company's total environmental reserve for environmental contingencies, including remediation costs and asset retirement obligations, is recorded in the Unaudited Consolidated Statements of Financial Position as follows:
	(Dollars in millions)	September 30, 2013			December 31, 2012
	Environmental contingent liabilities, current	$	35		$	35
	Environmental contingent liabilities, long-term	338			359
	Total	$	373		$	394
	On July 2, 2012, as described in Note 2, "Acquisitions and Investments in Joint Ventures", the Company completed the acquisition of Solutia, resulting in a $368 million increase to the Company's reserve for remediation costs and $1 million in additional asset retirement obligation costs. Included in the additional remediation reserve are costs associated with damages to natural resources. The additional environmental remediation reserve includes costs of $149 million and $107 million related to the Anniston, Alabama and the Sauget, Illinois plant sites, respectively.

LEGAL_MATTERS

LEGAL MATTERS	9 Months Ended
	Sep. 30, 2013
Loss Contingency, Information about Litigation Matters [Abstract]
LEGAL MATTERS	LEGAL MATTERS
	General
	From time to time, the Company and its operations are parties to, or targets of, lawsuits, claims, investigations and proceedings, including product liability, personal injury, asbestos, patent and intellectual property, commercial, contract, environmental, antitrust, health and safety, and employment matters, which are being handled and defended in the ordinary course of business.  While the Company is unable to predict the outcome of these matters, it does not believe, based upon currently available facts, that the ultimate resolution of any such pending matters will have a material adverse effect on its overall financial condition, results of operations, or cash flows.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY
	A reconciliation of the changes in stockholders' equity for first nine months 2013 is provided below:
	(Dollars in millions)	Common Stock at Par Value			Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)		Treasury Stock at Cost			Total Stockholders' Equity Attributed to Eastman			Noncontrolling Interest $		Total Stockholders' Equity $
		$			$			$			$		$			$
	Balance at December 31, 2012	2			1,709			3,038			123		(1,929	)		2,943			85		3,028
	Net Earnings	—			—			819			—		—			819			4		823
	Cash Dividends Declared (1)	—			—			(139	)		—		—			(139	)		—		(139	)
	Other Comprehensive Income	—			—			—			24		—			24			—		24
	Share-Based Compensation Expense (2)	—			26			—			—		—			26			—		26
	Stock Option Exercises	—			10			—			—		—			10			—		10
	Shares Issued for Business Combination (3)	—			16			—			—		—			16			—		16
	Other (4)	—			2			—			—		—			2			1		3
	Share Repurchase	—			—			—			—		(113	)		(113	)		—		(113	)
	Distributions to Noncontrolling Interest	—			—			—			—		—			—			(9	)	(9	)
	Balance at September 30, 2013	2			1,763			3,718			147		(2,042	)		3,588			81		3,669
	(1)	Includes cash dividends declared, but unpaid.
	(2)	Includes the fair value of share-based awards recognized for share-based compensation.
	(3)	Proceeds of warrant exercises related to the Company's acquisition of Solutia.
	(4)	Primarily tax benefits relating to the difference between the amounts deductible for federal income taxes over the amounts charged to income for book value purposes credited to paid-in capital and other items.
	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
		Cumulative Translation Adjustment				Unrecognized Prior Service Credits for Benefit Plans				Unrealized Gains (Losses) on Derivative Instruments			Unrealized Losses on Investments				Accumulated Other Comprehensive Income (Loss)
	(Dollars in millions)
	Balance at December 31, 2011	$	64			$	78			$	(3	)	$	(1	)		$	138
	Period change	41				(13		)		(43		)	—				(15		)
	Balance at December 31, 2012	105				65				(46		)	(1		)		123
	Period change	10				18				(4		)	—				24
	Balance at September 30, 2013	$	115			$	83			$	(50	)	$	(1	)		$	147
	Amounts of other comprehensive income (loss) are presented net of applicable taxes.  The Company records deferred income taxes on the cumulative translation adjustment related to branch operations and other entities included in the Company's consolidated U.S. tax return.  No deferred income taxes are provided on the cumulative translation adjustment of subsidiaries outside the United States, as such cumulative translation adjustment is considered to be a component of permanently invested, unremitted earnings of these foreign subsidiaries.
	Components of other comprehensive income recorded in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
		Third Quarter
		2013								2012
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	43			$	45			$	32		$	30
	Defined benefit pension and other post-employment benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	40				25				(5		)	(4		)
	Derivatives and hedging:
	Unrealized loss during period	(19		)		(13		)		(5		)	(3		)
	Reclassification adjustment for losses included in net income (2)	(2		)		—				(7		)	(4		)
	Total other comprehensive income (loss)	$	62			$	57			$	15		$	19
		First Nine Months
		2013								2012
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	8			$	10			$	23		$	21
	Defined benefit pension and other post-employment benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	$	28			18				(17		)	(12		)
	Derivatives and hedging:
	Unrealized gain (loss) during period	(13		)		(4		)		(53		)	(33		)
	Reclassification adjustment for gains (losses) included in net income (2)	6				—				(8		)	(5		)
	Total other comprehensive income (loss)	$	29			$	24			$	(55	)	$	(29	)
	(1)	Included in the calculation of net periodic benefit costs for pension and OPEB. See Note 8, "Retirement Plans".
	(2)	Gains and losses from derivatives and hedging are included in sales, cost of sales, and net interest expense. See Note 7, "Derivatives".

EARNINGS_AND_DIVIDENDS_PER_SHA

EARNINGS AND DIVIDENDS PER SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]
EARNINGS AND DIVIDENDS PER SHARE	EARNINGS AND DIVIDENDS PER SHARE
		Third Quarter		First Nine Months
		2013	2012	2013	2012
	Shares used for earnings per share calculation (in millions):
	Basic	154	152.9	154.3	142.8
	Diluted	156.4	156.4	156.7	146.3
	In July 2012, as part of the Company's acquisition of Solutia, the Company issued 14.7 million shares of Eastman common stock and 4,481,250 warrants to purchase 0.12 shares of Eastman common stock and $22.00 cash per warrant upon payment of the warrant exercise price of $29.70. Third quarter and first nine months 2013 include the shares issued in the Solutia acquisition. First nine months 2013 also reflects the impact of exercised Solutia acquisition warrants. Unexercised warrants expired on February 27, 2013. For more information on the Solutia acquisition, see Note 2, "Acquisitions and Investments in Joint Ventures".
	In third quarter 2013, common shares underlying options to purchase 125,019 shares of common stock were excluded from the shares treated as outstanding for computation of diluted earnings per share because the total market value of option exercises for these awards was less than the total cash proceeds that would be received for these exercises. In first nine months 2013, there were no outstanding options to purchase shares of common stock excluded from the computation of diluted earnings per share. Third quarter and first nine months 2013 reflect the impact of share repurchases of 463,418 and 1,579,118 shares, respectively.
	In third quarter and first nine months 2012, the only shares excluded from the computation of diluted earnings per share were 537,750 shares issuable upon exercise of the warrants issued in the Solutia acquisition. There were no share repurchases in third quarter or first nine months 2012.
	The Company declared cash dividends of $0.30 and $0.26 per share in third quarter 2013 and 2012, respectively, and $0.90 and $0.78 per share in first nine months 2013 and 2012, respectively.

ASSET_IMPAIRMENTS_AND_RESTRUCT

ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	9 Months Ended
	Sep. 30, 2013
Restructuring Costs and Asset Impairment Charges [Abstract]
ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES (GAINS), NET	ASSET IMPAIRMENTS AND RESTRUCTURING CHARGES, NET
	In third quarter and first nine months 2013, there were $3 million and $24 million, respectively, of net asset impairments and restructuring charges, including $3 million and $9 million, respectively, of restructuring charges primarily for severance associated with the continued integration of Solutia.
	During first nine months 2013, management announced its intent and finalized its decision to close a production facility in Germany for the Photovoltaics product line. This resulted in the Company recognizing asset impairments of $7 million and restructuring charges of $5 million including charges for severance. During first nine months 2013, management also approved and recorded severance charges of $6 million primarily for a voluntary separation plan for certain employees. In addition, during first nine months 2013, a change in estimate for certain costs for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site resulted in a reduction of $4 million to previously recorded asset impairments and restructuring charges. Analysis of total site shutdown costs is ongoing and is subject to the finalization of certain aspects of the operating agreement termination.
	In third quarter and first nine months 2012, there were $37 million of asset impairments and restructuring charges. Restructuring charges of $28 million were for severance costs associated with the acquisition and integration of Solutia. The Company also recognized asset impairments of $9 million, primarily related to land retained from the previously discontinued Beaumont, Texas industrial gasification project. Based on fair value indicators, the carrying value of the Beaumont land was reduced by $6 million. For additional information related to the acquisition of Solutia, see Note 2, "Acquisitions and Investments in Joint Ventures".
	Changes in Reserves for Asset Impairments, Restructuring Charges, and Severance Charges
	The following table summarizes the changes in other asset impairments and restructuring charges, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for full year 2012 and first nine months 2013:
		Balance at January 1, 2012		Provision/ Adjustments		Non-cash Reductions/ Adjustments			Cash Reductions			Balance at December 31, 2012
	(Dollars in millions)
	Non-cash charges, net	$	—	$	43	$	(43	)	$	—		$	—
	Severance costs	2		34		—			(32		)	4
	Site closure and restructuring costs	—		43		(20		)	(2		)	21
	Total	$	2	$	120	$	(63	)	$	(34	)	$	25
	(Dollars in millions)	Balance at January 1, 2013		Provision/ Adjustments		Non-cash Reductions/ Adjustments			Cash Reductions			Balance at September 30, 2013
	Non-cash charges, net	$	—	$	8	$	(8	)	$	—		$	—
	Severance costs	4		16		1			(8		)	13
	Site closure and restructuring costs	21		—		(1		)	(8		)	12
	Total	$	25	$	24	$	(8	)	$	(16	)	$	25
	The costs remaining for severance are expected to be applied to the reserves within one year.

SHAREBASED_COMPENSATION_AWARDS

SHARE-BASED COMPENSATION AWARDS	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
SHARE-BASED COMPENSATION AWARDS	SHARE-BASED COMPENSATION AWARDS
	The Company utilizes share-based awards under employee and non-employee director compensation programs.  These share-based awards may include restricted and unrestricted stock, restricted stock units, stock options, and performance shares.  In third quarter 2013 and 2012, approximately $8 million and $7 million, respectively, of compensation expense before tax were recognized in selling, general and administrative expense in the Unaudited Consolidated Statements of Earnings for all share-based awards. The impact on both third quarter 2013 and 2012 net earnings of approximately $5 million is net of deferred tax expense related to share-based award compensation for each period.
	In first nine months 2013 and 2012, approximately $27 million and $24 million, respectively, of compensation expense before tax were recognized in selling, general and administrative expense in the Unaudited Consolidated Statements of Earnings for all share-based awards. The impact on first nine months 2013 and 2012 net earnings of approximately $17 million and $15 million, respectively, is net of deferred tax expense related to share-based award compensation for each period.
	For additional information regarding share-based compensation plans and awards, see Note 21, "Share-Based Compensation Plans and Awards", to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.

SUPPLEMENTAL_CASH_FLOW_INFORMA

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Sep. 30, 2013
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION
	Included in the line item "Other items, net" of the "Cash flows from operating activities" section of the Unaudited Consolidated Statements of Cash Flows are the following changes to balance sheet line items:
	(Dollars in millions)	First Nine Months
		2013			2012
	Current assets	$	(1	)	$	(15	)
	Other assets	20			45
	Current liabilities	(24		)	2
	Long-term liabilities and equity	(98		)	(54		)
	Total	$	(103	)	$	(22	)
	These changes included transactions such as monetized positions from raw material and energy, currency, and certain interest rate hedges, prepaid insurance, miscellaneous deferrals, accrued taxes, interest accruals, environmental accruals, and other miscellaneous accruals.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION
	The Company's products and operations are currently managed and reported in five operating segments -- Additives & Functional Products, Adhesives & Plasticizers, Advanced Materials, Fibers, and Specialty Fluids & Intermediates. Sales revenue for Perennial Wood™ and the Photovoltaics product line acquired from Solutia is shown in the tables below as "other" sales revenue. R&D, certain components of pension and OPEB, and other expenses and income not identifiable to an operating segment are not included in segment operating results for any of the periods presented and are shown in the tables below as "other" operating earnings (loss).  For additional information concerning the Company's segments' businesses and products, see Note 23, "Segment Information" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
	Included in third quarter and first nine months 2013 "other" operating loss were Solutia acquisition integration costs of $9 million and $24 million, respectively, and restructuring charges of $3 million and $9 million, respectively, primarily for severance associated with the continued integration of Solutia. Included in third quarter and first nine months 2012 "other" operating loss were Solutia acquisition transaction costs of $15 million and $28 million, respectively, and integration costs of $7 million and $9 million, respectively, and restructuring charges of $28 million in both periods for the acquisition of Solutia.
		Third Quarter
	(Dollars in millions)	2013			2012
	Sales
	Additives & Functional Products	$	445		$	406
	Adhesives & Plasticizers	321			348
	Advanced Materials	583			559
	Fibers	363			349
	Specialty Fluids & Intermediates	620			592
	Total Sales by Segment	2,332			2,254
	Other	6			5
	Total Sales	$	2,338		$	2,259
		First Nine Months
	(Dollars in millions)	2013			2012
	Sales
	Additives & Functional Products	$	1,294		$	948
	Adhesives & Plasticizers	1,005			1,094
	Advanced Materials	1,792			1,166
	Fibers	1,072			990
	Specialty Fluids & Intermediates	1,904			1,728
	Total Sales by Segment	7,067			5,926
	Other	18			7
	Total Sales	$	7,085		$	5,933
		Third Quarter
	(Dollars in millions)	2013			2012
	Operating Earnings (Loss)
	Additives & Functional Products (1)	$	111		$	86
	Adhesives & Plasticizers	41			73
	Advanced Materials (1)	69			18
	Fibers	113			98
	Specialty Fluids & Intermediates (1)	90			79
	Total Operating Earnings by Segment	424			354
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)	(20		)	(36		)
	Pension and OPEB income (expense) and gain (loss) not allocated to operating segments (4)	87			(5		)
	Transaction, integration, and severance costs related to the acquisition of Solutia (5)	(12		)	(50		)
	Total Operating Earnings	$	479		$	263
		First Nine Months
	(Dollars in millions)	2013			2012
	Operating Earnings (Loss)
	Additives & Functional Products (1)(5)(6)	$	313		$	215
	Adhesives & Plasticizers (5)	139			211
	Advanced Materials (1)(5)(6)	216			86
	Fibers	343			295
	Specialty Fluids & Intermediates (1)(5)	302			204
	Total Operating Earnings by Segment	1,313			1,011
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)(7)	(73		)	(84		)
	Pension and OPEB income (expense) and gain (loss) not allocated to operating segments (4)	93			(18		)
	Transaction, integration, and severance costs related to the acquisition of Solutia (5)	(33		)	(65		)
	Total Operating Earnings	$	1,300		$	844
	(1)	Included in third quarter and first nine months 2012 are additional costs of $19 million, $39 million, and $17 million in the Additives & Functional Products, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, of acquired Solutia inventories. See Note 2, "Acquisitions and Investments in Joint Ventures."
	(2)	Research and development, certain components of pension and OPEB, and other expenses and income not identifiable to an operating segment are not included in segment operating results for either of the periods presented and are shown as "other" operating earnings (loss).
	(3)	Included in third quarter and first nine months 2012 are $9 million in asset impairments, primarily of land retained from the previously discontinued Beaumont, Texas industrial gasification project. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(4)	Included in third quarter and first nine months 2013 earnings is a mark-to-market OPEB gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
	(5)	Included in third quarter and first nine months 2013 earnings are restructuring charges of $3 million in "Other" and included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the Additives & Functional Products, Adhesives & Plasticizers, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, primarily for severance. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(6)	Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the Additives & Functional Products and Advanced Materials segments, respectively. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(7)	Included in first nine months 2013 earnings are asset impairments and restructuring charges of $13 million primarily for closure costs of a production facility in Germany for the Photovoltaics product line.
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	Assets by Segment (1)
	Additives & Functional Products	$	2,947		$	2,892
Adhesives & Plasticizers	987			1,088
Advanced Materials	3,803			3,744
Fibers	966			937
Specialty Fluids & Intermediates	2,079			1,987
Total Assets by Segment	10,782			10,648
Corporate Assets	945			971
Total Assets	$	11,727		$	11,619
(1)	The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

RECENTLY_ISSUED_ACCOUNTING_STA

RECENTLY ISSUED ACCOUNTING STANDARDS	9 Months Ended
	Sep. 30, 2013
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS
	In February 2013, the Financial Accounting Standards Board issued accounting guidance, given divergence in practice, covering loss contingencies that are joint and several liability arrangements for which the settlement amount is fixed and is not covered by other GAAP. Under the new requirements, an entity is to measure the obligation as the amount the entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the entity expects to pay on behalf of it co-obligors. This guidance is effective for reporting periods beginning after December 15, 2013. The Company has concluded that this new guidance will not have a material impact on the Company's financial position or results of operations.
	In March 2013, the Financial Accounting Standards Board issued amended accounting guidance to address the release of cumulative translation adjustments into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a business (other than an in-substance real estate sale or oil/gas mineral rights) within a foreign entity. The cumulative translation adjustments should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Additionally, in the event of a step acquisition when the acquirer obtains control of an acquiree in which it held an equity interest immediately prior to the acquisition, the cumulative translation adjustments would be released into net income. This guidance is effective prospectively for reporting periods beginning after December 15, 2013. The Company has concluded that this new guidance will not have a material impact on the Company's financial position or results of operations.
	In April 2013, the Financial Accounting Standards Board issued clarifying guidance that requires financial statements to be prepared using the liquidation basis of accounting to present relevant information about an entity's expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation when liquidation is imminent. Liquidation is considered imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (i.e. involuntary bankruptcy). This guidance is effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013. The Company has concluded that this new guidance will have no impact on the Company's financial position or results of operations.
	In July 2013, the Financial Accounting Standards Board issued amended accounting guidance to permit the use of the Fed Funds Effective Swap Rate as a U.S. benchmark interest rate for hedge accounting purposes. In addition, the update also removes the restriction on using different benchmark rates for similar hedges. This guidance is effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. The Company has concluded that this new guidance will not have a material impact on the Company's financial position or results of operations.
	In July 2013, the Financial Accounting Standards Board issued amended accounting guidance, given divergence in practice, that addresses the financial statement presentation of tax items eligible for netting. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. This guidance is effective prospectively for reporting periods beginning after December 15, 2013. Retrospective application and early adoption is permitted. The Company has concluded that this new guidance will not have a material impact on the Company's financial position or results of operations.

ACQUISITIONS_AND_INVESTMENTS_I1

ACQUISITIONS AND INVESTMENTS IN JOINT VENTURES (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The purchase price allocation for the July 2, 2012 Solutia acquisition was finalized as of June 30, 2013. Updates to the December 31, 2012 preliminary purchase price allocation of the Solutia acquisition during second quarter 2013 for finalization of current and deferred income taxes were reflected in the Company's Consolidated Statements of Financial Position as of June 30, 2013 and are summarized in the table below. These adjustments were primarily for finalization of valuation allowances against Federal and state deferred tax assets in connection with the filing of the final Solutia consolidated federal tax return. These updates were not material to the Company's financial position or results of operations for 2012 or 2013.
	Assets acquired and liabilities assumed on July 2, 2012
	(Dollars in millions)	Initial Valuation			2012 Net Adjustments to Fair Value			31-Dec-12			2013 Net Adjustments to Fair Value			30-Jun-13
	Current assets	$	901		$	19		$	920		$	2		$	922
	Properties and equipment	940			7			947			—			947
	Intangible assets	1,807			(16		)	1,791			—			1,791
	Other noncurrent assets	612			2			614			67			681
	Goodwill	1,965			265			2,230			(22		)	2,208
	Current liabilities	(461		)	(1		)	(462		)	—			(462		)
	Long-term liabilities	(2,389		)	(276		)	(2,665		)	(47		)	(2,712		)
	Equity and cash consideration, net of $88 million cash acquired	$	3,375		$	—		$	3,375		$	—		$	3,375
Schedule of acquisition goodwill allocation
	Goodwill	Goodwill by Segment
	(Dollars in millions)
	Additives & Functional Products	$	745
	Advanced Materials	1,004
	Specialty Fluids & Intermediates	459
	Total	$	2,208
Schedule of intangible assets acquired in an acquisition
	Intangible Assets
	(Dollars in millions)		Fair Value			Weighted-Average Amortization Period (Years)
	Amortizable intangible assets
	Customer relationships		$	809		22
	Developed technologies		440			13
	Indefinite-lived intangible assets
	Trade names		542
	Total		$	1,791
Schedule of business acquisition pro forma information
		2012
	(Dollars in millions)	Third Quarter			First Nine Months
	Pro forma sales	$	2,259		$	6,951
	Pro forma earnings from continuing operations including noncontrolling interest	241			689

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]
Schedule of inventories
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	At FIFO or average cost (approximates current cost)
	Finished goods	$	966		$	941
	Work in process	297			288
	Raw materials and supplies	511			536
	Total inventories	1,774			1,765
	LIFO Reserve	(500		)	(505		)
	Total inventories	$	1,274		$	1,260

PAYABLES_AND_OTHER_CURRENT_LIA1

PAYABLES AND OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]
Schedule of payables and other current liabilities
		September 30,		December 31,
	(Dollars in millions)	2013		2012
	Trade creditors	$	657	$	723
	Accrued payrolls, vacation, and variable-incentive compensation	172		171
	Accrued taxes	97		76
	Post-employment obligations	60		62
	Interest payable	36		59
	Environmental contingent liabilities, current portion	35		35
	Other	266		234
	Total payables and other current liabilities	$	1,323	$	1,360

PROVISION_FOR_INCOME_TAXES_Tab

PROVISION FOR INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
		Third Quarter						First Nine Months
	(Dollars in millions)	2013			2012			2013			2012
	Provision for income taxes	$	125		$	64		$	338		$	240
	Effective tax rate	29		%	29		%	29		%	33		%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The following table reflects a revision of a 2012 deferred tax liability line item reported in Note 9, "Provision for Income Taxes" to the consolidated financial statements in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K. The "Amortization" line item was mischaracterized as "Inventory reserves". There was no impact on net deferred tax liability reported in the Company's 2012 Annual Report on Form 10-K.
	(Dollars in millions)	31-Dec-12
	Deferred tax assets
	Post-employment obligations	$	715
	Net operating loss carryforwards	630
	Tax credit carryforwards	230
	Environmental reserves	145
	Other	82
	Total deferred tax assets	1,802
	Less valuation allowance	(215		)
	Deferred tax assets less valuation allowance	$	1,587
	Deferred tax liabilities
	Depreciation	$	(951	)
	Amortization	(666		)
	Total deferred tax liabilities	$	(1,617	)
	Net deferred tax liabilities	$	(30	)
	As recorded in the Consolidated Statements of Financial Position:
	Other current assets	$	34
	Other noncurrent assets	30
	Payables and other current liabilities	(3		)
	Deferred income tax liabilities	(91		)
	Net deferred tax liabilities	$	(30	)

BORROWINGS_Tables

BORROWINGS (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]
Long-term Borrowings
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	Borrowings consisted of:
	3% notes due 2015	$	250		$	250
	2.4% notes due 2017	997			997
	6.30% notes due 2018	172			174
	5.5% notes due 2019	250			250
	4.5% notes due 2021	250			250
	3.6% notes due 2022	894			893
	7 1/4% debentures due 2024	243			243
	7 5/8% debentures due 2024	54			54
	7.60% debentures due 2027	222			222
	4.8% notes due 2042	497			496
	Credit facility and commercial paper borrowings	600			950
	Other	—			4
	Total borrowings	4,429			4,783
	Borrowings due within one year	—			4
	Long-term borrowings	$	4,429		$	4,779
Fair Value of Borrowings
						Fair Value Measurements at September 30, 2013
	(Dollars in millions)		Recorded Amount September 30, 2013			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,429		$	4,569	$	3,969	$	600	$	—
						Fair Value Measurements at December 31, 2012
	(Dollars in millions)		Recorded Amount December 31, 2012			Total Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Long-term borrowings		$	4,779		$	5,165	$	4,215	$	950	$	—

DERIVATIVES_Tables

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial assets and liabilities valued on a recurring basis	The following chart shows the gross financial assets and liabilities valued on a recurring basis.
	(Dollars in millions)					Fair Value Measurements at September 30, 2013
	Description	September 30, 2013				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	42			$	—			$	42			$	—
	Derivative Liabilities	(46		)		—				(43		)		(3		)
		$	(4	)		$	—			$	(1	)		$	(3	)
	(Dollars in millions)					Fair Value Measurements at December 31, 2012
	Description	December 31, 2012				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
	Derivative Assets	$	28			$	—			$	28			$	—
	Derivative Liabilities	(24		)		—				(19		)		(5		)
		$	4			$	—			$	9			$	(5	)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The table below presents a rollforward of activity for these assets (liabilities) for the period ended September 30, 2013:
	Fair Value Measurements Using Level 3 Inputs
	Commodity Contracts	Third Quarter								First Nine Months
	(Dollars in millions)	2013				2012				2013				2012
	Balance at beginning of period	$	(7	)		$	(8	)		$	(5	)		$	—
	Realized gain (loss) in sales revenue	(3		)		—				(10		)		—
	Change in unrealized gain (loss)	4				4				2				(5		)
	Settlements	3				3				10				4
	Transfers (out) in of Level 3	—				—				—				—
	Ending balance at Balance at September 30	$	(3	)		$	(1	)		$	(3	)		$	(1	)
Schedule of Derivative Financial Assets and Liabilities Based on Fair Value on Recurring Basis and Balance Sheet Location	Fair Value of Derivatives Designated as Hedging Instruments
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Assets	Statement of Financial Position Location		September 30, 2013				December 31, 2012
	Cash Flow Hedges
	Commodity contracts	Other current assets		$	13			$	7
	Commodity contracts	Other noncurrent assets		4				—
	Foreign exchange contracts	Other current assets		13				8
	Foreign exchange contracts	Other noncurrent assets		12				13
				$	42			$	28
	(Dollars in millions)			Fair Value Measurements Significant Other Observable Inputs
	Derivative Liabilities	Statement of Financial Position Location		September 30, 2013				December 31, 2012
	Cash Flow Hedges
	Commodity contracts	Payables and other current liabilities		$	11			$	13
	Commodity contracts	Other long-term liabilities		6				—
	Foreign exchange contracts	Payables and other current liabilities		14				8
	Foreign exchange contracts	Other long-term liabilities		15				3
				$	46			$	24
Derivative Instrument Gain Loss in Statement of Financial Performance	Derivatives' Hedging Relationships
		Third Quarter
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
	Derivatives' Cash Flow Hedging Relationships	September 30,				September 30,						September 30,				September 30,
		2013				2012						2013				2012
	Commodity contracts	$	8			$	3			Sales		$	(3	)		$	—
										Cost of Sales		4				1
	Foreign exchange contracts	(22		)		(11		)		Sales		2				12
	Forward starting interest rate swap contracts	1				1				Net interest expense		(2		)		(2		)
		$	(13	)		$	(7	)				$	1			$	11
		First Nine Months
	(Dollars in millions)	Change in amount after tax of gain/(loss) recognized in Other Comprehensive Income on derivatives (effective portion)								Location of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)		Pre-tax amount of gain/(loss) reclassified from Accumulated Other Comprehensive Income into income (effective portion)
	Derivatives' Cash Flow Hedging Relationships	September 30,				September 30,						September 30,				September 30,
		2013				2012						2013				2012
	Commodity contracts	$	4			$	(1	)		Sales		$	(10	)		$	—
										Cost of sales		1				(17		)
	Foreign exchange contracts	(11		)		(8		)		Sales		8				29
	Forward starting interest rate swap contracts	3				(29		)		Net interest expense		(6		)		(3		)
		$	(4	)		$	(38	)				$	(7	)		$	9

RETIREMENT_PLANS_Tables

RETIREMENT PLANS (Tables)	9 Months Ended
	Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]
Components of net periodic benefit cost	Costs recognized for benefits for eligible retirees hired prior to January 1, 2007 are recognized using estimated amounts which may change as actual costs for the year are determined.  Components of net periodic benefit cost were as follows:
		Third Quarter
		Pension Plans												Other Post-Employment Benefit Plans
		2013						2012						2013			2012
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	11		$	3		$	9		$	3		$	2		$	2
	Interest cost	22			7			24			7			11			12
	Expected return on assets	(32		)	(9		)	(30		)	(8		)	(1		)	(2		)
	Amortization of:
	Prior service cost (credit)	(1		)	—			(1		)	—			(6		)	(4		)
	Mark-to-market pension and other post-employment benefits (gain) loss (1)	—			—			—			—			(86		)	—
	Net periodic benefit cost	$	—		$	1		$	2		$	2		$	(80	)	$	8
		First Nine Months
		Pension Plans												Other Post-Employment Benefit Plans
		2013						2012						2013			2012
	(Dollars in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.
	Components of net periodic benefit cost:
	Service cost	$	32		$	10		$	29		$	6		$	8		$	7
	Interest cost	66			21			61			13			33			33
	Expected return on assets	(96		)	(26		)	(72		)	(16		)	(5		)	(3		)
	Amortization of:
	Prior service cost (credit)	(3		)	—			(3		)	—			(16		)	(14		)
	Mark-to-market pension and other post-employment benefits (gain) loss (1)	—			—			—			—			(86		)	—
	Net periodic benefit cost	$	(1	)	$	5		$	15		$	3		$	(66	)	$	23

ENVIRONMENTAL_MATTERS_Tables

ENVIRONMENTAL MATTERS (Tables)	9 Months Ended
	Sep. 30, 2013
Accrual for Environmental Loss Contingencies Disclosure [Abstract]
Schedule of changes to environmental remediation liabilities	Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years. Changes in the reserves for environmental remediation liabilities during first nine months 2013 including net charges taken, which are included in cost of goods sold, and cash reductions are summarized below:
	(Dollars in millions)	Environmental Remediation Liabilities
	Balance at December 31, 2012	$	365
	Net charges taken	—
	Cash reductions	(21		)
	Balance at September 30, 2013	$	344
Schedule of environmental remediation liabilities, current and non-current	The Company's total environmental reserve for environmental contingencies, including remediation costs and asset retirement obligations, is recorded in the Unaudited Consolidated Statements of Financial Position as follows:
	(Dollars in millions)	September 30, 2013			December 31, 2012
	Environmental contingent liabilities, current	$	35		$	35
	Environmental contingent liabilities, long-term	338			359
	Total	$	373		$	394

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]
Reconciliation of the changes in stockholders' equity	A reconciliation of the changes in stockholders' equity for first nine months 2013 is provided below:
	(Dollars in millions)	Common Stock at Par Value			Paid-in Capital			Retained Earnings			Accumulated Other Comprehensive Income (Loss)		Treasury Stock at Cost			Total Stockholders' Equity Attributed to Eastman			Noncontrolling Interest $		Total Stockholders' Equity $
		$			$			$			$		$			$
	Balance at December 31, 2012	2			1,709			3,038			123		(1,929	)		2,943			85		3,028
	Net Earnings	—			—			819			—		—			819			4		823
	Cash Dividends Declared (1)	—			—			(139	)		—		—			(139	)		—		(139	)
	Other Comprehensive Income	—			—			—			24		—			24			—		24
	Share-Based Compensation Expense (2)	—			26			—			—		—			26			—		26
	Stock Option Exercises	—			10			—			—		—			10			—		10
	Shares Issued for Business Combination (3)	—			16			—			—		—			16			—		16
	Other (4)	—			2			—			—		—			2			1		3
	Share Repurchase	—			—			—			—		(113	)		(113	)		—		(113	)
	Distributions to Noncontrolling Interest	—			—			—			—		—			—			(9	)	(9	)
	Balance at September 30, 2013	2			1,763			3,718			147		(2,042	)		3,588			81		3,669
	(1)	Includes cash dividends declared, but unpaid.
	(2)	Includes the fair value of share-based awards recognized for share-based compensation.
	(3)	Proceeds of warrant exercises related to the Company's acquisition of Solutia.
	(4)	Primarily tax benefits relating to the difference between the amounts deductible for federal income taxes over the amounts charged to income for book value purposes credited to paid-in capital and other items.
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX
		Cumulative Translation Adjustment				Unrecognized Prior Service Credits for Benefit Plans				Unrealized Gains (Losses) on Derivative Instruments			Unrealized Losses on Investments				Accumulated Other Comprehensive Income (Loss)
	(Dollars in millions)
	Balance at December 31, 2011	$	64			$	78			$	(3	)	$	(1	)		$	138
	Period change	41				(13		)		(43		)	—				(15		)
	Balance at December 31, 2012	105				65				(46		)	(1		)		123
	Period change	10				18				(4		)	—				24
	Balance at September 30, 2013	$	115			$	83			$	(50	)	$	(1	)		$	147
Schedule of components of comprehensive income (loss) before tax and net of tax effects	Components of other comprehensive income recorded in the Unaudited Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
		Third Quarter
		2013								2012
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	43			$	45			$	32		$	30
	Defined benefit pension and other post-employment benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	40				25				(5		)	(4		)
	Derivatives and hedging:
	Unrealized loss during period	(19		)		(13		)		(5		)	(3		)
	Reclassification adjustment for losses included in net income (2)	(2		)		—				(7		)	(4		)
	Total other comprehensive income (loss)	$	62			$	57			$	15		$	19
		First Nine Months
		2013								2012
	(Dollars in millions)	Before Tax				Net of Tax				Before Tax			Net of Tax
	Other comprehensive income (loss)
	Change in cumulative translation adjustment	$	8			$	10			$	23		$	21
	Defined benefit pension and other post-employment benefit plans:
	Amortization of unrecognized prior service credits included in net periodic costs (1)	$	28			18				(17		)	(12		)
	Derivatives and hedging:
	Unrealized gain (loss) during period	(13		)		(4		)		(53		)	(33		)
	Reclassification adjustment for gains (losses) included in net income (2)	6				—				(8		)	(5		)
	Total other comprehensive income (loss)	$	29			$	24			$	(55	)	$	(29	)
	(1)	Included in the calculation of net periodic benefit costs for pension and OPEB. See Note 8, "Retirement Plans".
	(2)	Gains and losses from derivatives and hedging are included in sales, cost of sales, and net interest expense. See Note 7, "Derivatives".

EARNINGS_AND_DIVIDENDS_PER_SHA1

EARNINGS AND DIVIDENDS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]
Earnings per share, basic and diluted
		Third Quarter		First Nine Months
		2013	2012	2013	2012
	Shares used for earnings per share calculation (in millions):
	Basic	154	152.9	154.3	142.8
	Diluted	156.4	156.4	156.7	146.3

ASSETS_IMPAIRMENTS_AND_RESTRUC

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Tables)	9 Months Ended
	Sep. 30, 2013
Restructuring Costs and Asset Impairment Charges [Abstract]
Changes to restructuring reserve and related activities	The following table summarizes the changes in other asset impairments and restructuring charges, the non-cash reductions attributable to asset impairments, and the cash reductions in shutdown reserves for severance costs and site closure costs paid for full year 2012 and first nine months 2013:
		Balance at January 1, 2012		Provision/ Adjustments		Non-cash Reductions/ Adjustments			Cash Reductions			Balance at December 31, 2012
	(Dollars in millions)
	Non-cash charges, net	$	—	$	43	$	(43	)	$	—		$	—
	Severance costs	2		34		—			(32		)	4
	Site closure and restructuring costs	—		43		(20		)	(2		)	21
	Total	$	2	$	120	$	(63	)	$	(34	)	$	25
	(Dollars in millions)	Balance at January 1, 2013		Provision/ Adjustments		Non-cash Reductions/ Adjustments			Cash Reductions			Balance at September 30, 2013
	Non-cash charges, net	$	—	$	8	$	(8	)	$	—		$	—
	Severance costs	4		16		1			(8		)	13
	Site closure and restructuring costs	21		—		(1		)	(8		)	12
	Total	$	25	$	24	$	(8	)	$	(16	)	$	25

SUPPLEMENTAL_CASH_FLOW_INFORMA1

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Included in the line item "Other items, net" of the "Cash flows from operating activities" section of the Unaudited Consolidated Statements of Cash Flows are the following changes to balance sheet line items:
	(Dollars in millions)	First Nine Months
		2013			2012
	Current assets	$	(1	)	$	(15	)
	Other assets	20			45
	Current liabilities	(24		)	2
	Long-term liabilities and equity	(98		)	(54		)
	Total	$	(103	)	$	(22	)

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]
Segment Information Disclosure
		Third Quarter
	(Dollars in millions)	2013			2012
	Sales
	Additives & Functional Products	$	445		$	406
	Adhesives & Plasticizers	321			348
	Advanced Materials	583			559
	Fibers	363			349
	Specialty Fluids & Intermediates	620			592
	Total Sales by Segment	2,332			2,254
	Other	6			5
	Total Sales	$	2,338		$	2,259
		First Nine Months
	(Dollars in millions)	2013			2012
	Sales
	Additives & Functional Products	$	1,294		$	948
	Adhesives & Plasticizers	1,005			1,094
	Advanced Materials	1,792			1,166
	Fibers	1,072			990
	Specialty Fluids & Intermediates	1,904			1,728
	Total Sales by Segment	7,067			5,926
	Other	18			7
	Total Sales	$	7,085		$	5,933
		Third Quarter
	(Dollars in millions)	2013			2012
	Operating Earnings (Loss)
	Additives & Functional Products (1)	$	111		$	86
	Adhesives & Plasticizers	41			73
	Advanced Materials (1)	69			18
	Fibers	113			98
	Specialty Fluids & Intermediates (1)	90			79
	Total Operating Earnings by Segment	424			354
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)	(20		)	(36		)
	Pension and OPEB income (expense) and gain (loss) not allocated to operating segments (4)	87			(5		)
	Transaction, integration, and severance costs related to the acquisition of Solutia (5)	(12		)	(50		)
	Total Operating Earnings	$	479		$	263
		First Nine Months
	(Dollars in millions)	2013			2012
	Operating Earnings (Loss)
	Additives & Functional Products (1)(5)(6)	$	313		$	215
	Adhesives & Plasticizers (5)	139			211
	Advanced Materials (1)(5)(6)	216			86
	Fibers	343			295
	Specialty Fluids & Intermediates (1)(5)	302			204
	Total Operating Earnings by Segment	1,313			1,011
	Other (2)
	Growth initiatives and businesses not allocated to segments (3)(7)	(73		)	(84		)
	Pension and OPEB income (expense) and gain (loss) not allocated to operating segments (4)	93			(18		)
	Transaction, integration, and severance costs related to the acquisition of Solutia (5)	(33		)	(65		)
	Total Operating Earnings	$	1,300		$	844
	(1)	Included in third quarter and first nine months 2012 are additional costs of $19 million, $39 million, and $17 million in the Additives & Functional Products, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, of acquired Solutia inventories. See Note 2, "Acquisitions and Investments in Joint Ventures."
	(2)	Research and development, certain components of pension and OPEB, and other expenses and income not identifiable to an operating segment are not included in segment operating results for either of the periods presented and are shown as "other" operating earnings (loss).
	(3)	Included in third quarter and first nine months 2012 are $9 million in asset impairments, primarily of land retained from the previously discontinued Beaumont, Texas industrial gasification project. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(4)	Included in third quarter and first nine months 2013 earnings is a mark-to-market OPEB gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
	(5)	Included in third quarter and first nine months 2013 earnings are restructuring charges of $3 million in "Other" and included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the Additives & Functional Products, Adhesives & Plasticizers, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, primarily for severance. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(6)	Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the Additives & Functional Products and Advanced Materials segments, respectively. See Note 14, "Asset Impairments and Restructuring Charges, Net".
	(7)	Included in first nine months 2013 earnings are asset impairments and restructuring charges of $13 million primarily for closure costs of a production facility in Germany for the Photovoltaics product line.
		September 30,			December 31,
	(Dollars in millions)	2013			2012
	Assets by Segment (1)
	Additives & Functional Products	$	2,947		$	2,892
	Adhesives & Plasticizers	987			1,088
	Advanced Materials	3,803			3,744
Fibers	966			937
Specialty Fluids & Intermediates	2,079			1,987
Total Assets by Segment	10,782			10,648
Corporate Assets	945			971
Total Assets	$	11,727		$	11,619
(1)	The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible assets.

ACQUISITIONS_AND_INVESTMENTS_I2

ACQUISITIONS AND INVESTMENTS IN JOINT VENTURES (Details) (USD $)	0 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 02, 2012	Jun. 05, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Business Acquisition [Line Items]
Allocated Share-based Compensation Expense			$8,000,000	$7,000,000	$27,000,000	$24,000,000
Number of shares issued in business acquisitions	14,700,000
Proceeds from debt issuance, net of issuance costs		2,300,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill			2,634,000,000		2,634,000,000		2,644,000,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Restructuring Charges					24,000,000		120,000,000
Business Acquisition, Pro Forma Information [Abstract]
Sales Revenue, Goods, Net			2,338,000,000	2,259,000,000	7,085,000,000	5,933,000,000
Earnings from continuing operations			309,000,000	157,000,000	823,000,000	495,000,000
Term Loan Agreement [Member]
Business Acquisition [Line Items]
Proceeds from Term Loan borrowings	1,200,000,000
Eastman Chemical Company [Member] | Solutia [Member]
Business Acquisition [Line Items]
Cash Amount Per Share Paid to Acquired Company's Shareholders	22
Number of Shares of Company Stock Issued Per Share to Acquired Company's Shareholders	0.12
Number of shares issued in business acquisitions	14,700,000
Business Combination, Consideration Transferred	4,800,000,000
Cash paid in acquisition	2,600,000,000
New equity from acquisition	700,000,000
Retirement of Solutia debt	1,500,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Current assets	922,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	947,000,000
Intangible assets	1,791,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	681,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	462,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities	2,712,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	3,375,000,000
Goodwill	2,208,000,000
Cash Acquired from Acquisition	88,000,000
Acquired receivables, fair value	350,000,000
Acquired receivables, gross contractual amount	366,000,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Acquired Indefinite-lived Intangible Asset, Amount	542,000,000
Business Combinations, Additional Costs Of Acquired Inventory, Net				75,000,000
Restructuring Charges			3,000,000		9,000,000
Financing Costs						32,000,000
Eastman Chemical Company [Member] | Solutia [Member] | Customer Relationships [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Acquired Finite-lived Intangible Asset, Amount	809,000,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	22 years
Eastman Chemical Company [Member] | Solutia [Member] | Developed Technology Rights [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Acquired Finite-lived Intangible Asset, Amount	440,000,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	13 years
Eastman Chemical Company [Member] | Solutia [Member] | Pro Forma [Member]
Business Acquisition [Line Items]
Allocated Share-based Compensation Expense						19,000,000
Business Acquisition, Pro Forma Information [Abstract]
Business Acquisition, Pro Forma Information, Description					Beginning third quarter 2012, the Company's consolidated results of operations include the results of the acquired Solutia businesses.B B The unaudited pro forma financial results for three months and six months ended JuneB 30, 2012 combine the consolidated results of Eastman and Solutia giving effect to the acquisition of Solutia as if it had been completed on JanuaryB 1, 2011, the beginning of the comparable annual reporting period prior to the year of acquisition.B B The unaudited pro forma financial results presented below do not include any anticipated synergies or other expected benefits of the acquisition.B B This unaudited pro forma financial information is presented for informational purposes only and is not indicative of future operations or results had the acquisition been completed as of JanuaryB 1, 2011. The unaudited pro forma financial results include certain adjustments for additional depreciation and amortization expense based upon the fair value step-up and estimated useful lives of Solutia depreciable fixed assets and definite-life amortizable assets acquired in the transaction.B B The unaudited pro forma results also include adjustments to net interest expense and elimination of early debt extinguishment costs historically recorded by Solutia based upon the retirement of Solutia's debtB and issuance of additional debt related to the transaction.B B The provision for income taxes from continuing operations has also been adjusted for all periods, based upon the foregoing adjustments to historical results, as well as the elimination of historical net changes in valuation allowances against certain deferred tax assets of Solutia. Additionally, in the preparation of unaudited pro forma sales and earnings from continuing operations including noncontrolling interest, Solutia's historical consolidated results have been retrospectively adjusted for the change in accounting methodology for pension and other post-employment benefit ("OPEB") plans actuarial gains and losses adopted by Eastman during first quarter 2012.B B For additional information, see Note 14, "Accounting Methodology Change for Pension and Other Postretirement Benefit Plans" in Part II, Item 8 of the Company's 2012 Annual Report on Form 10-K.
Sales Revenue, Goods, Net				2,259,000,000		6,951,000,000
Earnings from continuing operations				241,000,000		689,000,000
Transaction costs						45,000,000
Eastman Chemical Company [Member] | Solutia [Member] | Purchase Price Allocation Previously Reported [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Current assets	901,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	940,000,000
Intangible assets	1,807,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets	612,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	461,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities	2,389,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	3,375,000,000
Goodwill	1,965,000,000
Eastman Chemical Company [Member] | Solutia [Member] | Purchase Price Allocation Measurement Period Adjustments, Initial [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Current assets	19,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	7,000,000
Intangible assets	-16,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	2,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	1,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities	276,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	0
Goodwill	265,000,000
Eastman Chemical Company [Member] | Solutia [Member] | Purchase Price Allocation Previously Reported, End of Acquisition Year [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Current assets	920,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	947,000,000
Intangible assets	1,791,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	614,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	462,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities	2,665,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	3,375,000,000
Goodwill	2,230,000,000
Eastman Chemical Company [Member] | Solutia [Member] | Purchase Price Allocation Measurement Period Adjustments, Final [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Current assets	2,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	0
Intangible assets	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	67,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities	47,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net	0
Goodwill	-22,000,000
Additives And Functional Products [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill	745,000,000
Advanced Materials [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill	1,004,000,000
Specialty Fluids And Intermediates [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill	459,000,000
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Integration Costs					24,000,000
Employee Severance [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Restructuring Charges					16,000,000		34,000,000
Employee Severance [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Restructuring Charges						28,000,000
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Integration Costs			9,000,000	7,000,000	24,000,000	9,000,000
Restructuring Charges			3,000,000	28,000,000	9,000,000	28,000,000
Corporate and Other [Member] | Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Business Acquisition, Pro Forma Information [Abstract]
Transaction costs				$15,000,000		$28,000,000

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
At FIFO or average cost (approximates current cost) [Abstract]
Finished goods	$966	$941
Work in process	297	288
Raw materials and supplies	511	536
Total inventories	1,774	1,765
LIFO Reserve	-500	-505
Total inventories	$1,274	$1,260
Inventories valued on the LIFO method (in hundredths)	60.00%	60.00%

PAYABLES_AND_OTHER_CURRENT_LIA2

PAYABLES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Payables and Accruals [Abstract]
Trade creditors	$657	$723
Accrued payrolls, vacation, and variable-incentive compensation	172	171
Accrued taxes	97	76
Post-employment obligations	60	62
Interest payable	36	59
Environmental contingent liabilities, current portion	35	35
Other	266	234
Total payables and other current liabilities	$1,323	$1,360

PROVISION_FOR_INCOME_TAXES_PRO

PROVISION FOR INCOME TAXES PROVISION FOR INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$125	$64	$338	$240
Effective tax rate	29.00%	29.00%	29.00%	33.00%
Effective Income Tax Rate Reconciliation, Tax Credit, Amount	14		14	8
Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount			10
Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount				5
Components of Deferred Tax Assets [Abstract]
Post-employment obligations					715
Net operating loss carryforwards					630
Tax credit carryforwards					230
Environmental reserves					145
Other					82
Total deferred tax assets					1,802
Less valuation allowance					215
Deferred tax assets less valuation allowance					1,587
Deferred Tax Liabilities, Gross [Abstract]
Depreciation					951
Amortization					666
Total deferred tax liabilities					1,617
Net deferred tax liabilities					-30
Deferred Tax Liabilities, Net, Classification [Abstract]
Other current assets					34
Other noncurrent assets					30
Payables and other current liabilities					-3
Deferred Tax Liabilities, Net, Noncurrent	-204		-204		-91
Net deferred tax liabilities					($30)

BORROWINGS_Part_1_Details

BORROWINGS Part 1 (Details) (USD $)

0 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

Jun. 05, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

3% debentures due 2015 [Member]

3% debentures due 2015 [Member]

2.4% notes due 2017 [Member]

2.4% notes due 2017 [Member]

6.30% notes due 2018 [Member]

6.30% notes due 2018 [Member]

5.5% notes due 2019 [Member]

5.5% notes due 2019 [Member]

4.5% debentures due 2021 [Member]

4.5% debentures due 2021 [Member]

3.6% notes due 2022 [Member]

3.6% notes due 2022 [Member]

7 1/4% debentures due 2024 [Member]

7 1/4% debentures due 2024 [Member]

7 5/8% debentures due 2024 [Member]

7 5/8% debentures due 2024 [Member]

7.60% debentures due 2027 [Member]

7.60% debentures due 2027 [Member]

4.8% notes due 2042 [Member]

4.8% notes due 2042 [Member]

Credit Facility [Member]

Credit Facility [Member]

Other debt [Member]

Other debt [Member]

Term Loan Agreement [Member]

Term Loan Agreement [Member]

Accounts Receivable Facility [Member]

Accounts Receivable Facility [Member]

Commercial Paper [Member]

Commercial Paper [Member]

Debt Instrument [Line Items]

Stated Interest Rate (in hundredths)

3.00%

2.40%

6.30%

5.50%

4.50%

3.60%

7.25%

7.63%

7.60%

4.80%

1.69%

0.91%

0.33%

Debt Instrument, Maturity Date

31-Dec-15

31-Dec-17

31-Dec-18

31-Dec-19

31-Dec-21

31-Dec-22

31-Dec-24

31-Dec-24

31-Dec-27

31-Dec-42

Long-term Debt

$4,429,000,000

$4,783,000,000

$250,000,000

$250,000,000

$997,000,000

$997,000,000

$172,000,000

$174,000,000

$250,000,000

$250,000,000

$250,000,000

$250,000,000

$894,000,000

$893,000,000

$243,000,000

$243,000,000

$54,000,000

$54,000,000

$222,000,000

$222,000,000

$497,000,000

$496,000,000

$600,000,000

$950,000,000

$0

$4,000,000

$150,000,000

$950,000,000

$150,000,000

$0

$300,000,000

$0

Borrowings due within one year

0

4,000,000

Long-term borrowings, net of current portion

4,429,000,000

4,779,000,000

Proceeds from debt issuance, net of issuance costs

$2,300,000,000

BORROWINGS_Part_2_Details

BORROWINGS Part 2 (Details) (USD $)	0 Months Ended	9 Months Ended
	Jul. 02, 2012	Sep. 30, 2013
Credit Facilities [Abstract]
Repayments of Lines of Credit		$350,000,000
Revolving Credit Facility [Member]
Credit Facilities [Abstract]
Credit Facility, Description		The Company has a $750 million revolving credit agreement (the "Revolving Credit Facility") expiring December 2016.B B Borrowings under the Revolving Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment. At SeptemberB 30, 2013 and DecemberB 31, 2012, the Company had no outstanding borrowings under the Revolving Credit Facility.
Credit Facility, Borrowing Capacity		750,000,000
Line of Credit Facility, Remaining Borrowing Capacity		450,000,000
Credit Facility, Expiration		31-Dec-16
Credit Facility Covenant Compliance		contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented
Line of Credit Facility, Commitment Fee Description		Borrowings under the Revolving Credit Facility are subject to interest at varying spreads above quoted market rates and a commitment fee is paid on the total unused commitment.
Accounts Receivable Facility [Member]
Credit Facilities [Abstract]
Credit Facility, Description		The Company also has a $250 million line of credit under the A/R Facility, expiring April 2016.B B Borrowings under the A/R Facility are subject to interest rates based on a spread over the lender's borrowing costs, and the Company pays a fee to maintain availability of the A/R Facility.B
Credit Facility, Borrowing Capacity		250,000,000
Line of Credit Facility, Remaining Borrowing Capacity		100,000,000
Credit Facility, Expiration		30-Apr-16
Credit Facility Covenant Compliance		contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented
Commercial Loan [Member]
Line of Credit Facility [Line Items]
Proceeds from Term Loan borrowings	1,200,000,000
Credit Facilities [Abstract]
Credit Facility, Description		On July 2, 2012, the Company borrowed the entire $1.2 billion available under the five-year Term Loan. Proceeds from these borrowings were used to pay, in part, the cash portion of the Solutia acquisition, repay Solutia debt, and pay acquisition costs. During the first nine months of 2013, the Company repaid $800 million of its Term Loan using $300 million of commercial paper borrowings, $150 million of its accounts receivable securitization facility (the "A/R Facility"), and $350 million in cash. At SeptemberB 30, 2013 and DecemberB 31, 2012, the Term Loan balances outstanding were $150 million and $950 million, respectively. The interest rate on the Term Loan as of SeptemberB 30, 2013 was 1.69 percent.
Repayments of Lines of Credit		$800,000,000
Commercial Loan [Member]
Credit Facilities [Abstract]
Credit Facility Covenant Compliance		contain a number of customary covenants and events of default, including the maintenance of certain financial ratios. The Company was in compliance with all such covenants for all periods presented

BORROWINGS_Part_3_Details

BORROWINGS Part 3 (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term borrowings	$4,429	$4,779
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Borrowings, Fair Value	4,569	5,165
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Borrowings, Fair Value	3,969	4,215
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Borrowings, Fair Value	600	950
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Borrowings, Fair Value	$0	$0

DERIVATIVES_Part_1_Details

DERIVATIVES Part 1 (Details)

9 Months Ended

In Millions, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Designated as Hedging Instrument [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

EUR Foreign Exchange Contracts [Member]

EUR Foreign Exchange Contracts [Member]

EUR Foreign Exchange Contracts [Member]

EUR Foreign Exchange Contracts [Member]

JPY Foreign Exchange Contracts [Member]

JPY Foreign Exchange Contracts [Member]

JPY Foreign Exchange Contracts [Member]

JPY Foreign Exchange Contracts [Member]

Contract Ethylene Sales Contracts [Member]

Contract Ethylene Sales Contracts [Member]

Feedstock Contracts [Member]

Feedstock Contracts [Member]

USD ($)

EUR (€)

USD ($)

EUR (€)

USD ($)

JPY (¥)

USD ($)

JPY (¥)

t

t

bbl

bbl

Hedging Programs [Abstract]

Objectives for Using Derivative Instruments

The Company is exposed to market risk, such as changes in currency exchange rates, commodity prices, and interest rates.B B The Company uses various derivative financial instruments when appropriate pursuant to the Company's hedging policies to mitigate these market risk factors and their effect on the cash flows of the underlying transactions.B B Designation is performed on a specific exposure basis to support hedge accounting.B B The changes in fair value of these hedging instruments are offset in part or in whole by corresponding changes in the cash flows of the underlying exposures being hedged.B B The Company does not hold or issue derivative financial instruments for trading purposes.

Derivative [Line Items]

Derivative, Notional Amount

$1,200

€ 867

$635

€ 480

$94

¥ 9,100

$35

¥ 3,200

Derivative, Nonmonetary Notional Amount

26,000

49,000

10,000,000

3,000,000

DERIVATIVES_Part_2_Details

DERIVATIVES Part 2 (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset	$42	$28
Derivative Liability, Fair Value, Gross Liability	-46	-24
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset	42	28
Derivative Liability, Fair Value, Gross Liability	-46	-24
Derivative, Fair Value, Net	-4	4
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Gross Liability	0	0
Derivative, Fair Value, Net	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset	42	28
Derivative Liability, Fair Value, Gross Liability	-43	-19
Derivative, Fair Value, Net	-1	9
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Gross Liability	-3	-5
Derivative, Fair Value, Net	($3)	($5)

DERIVATIVES_Part_3_Details

DERIVATIVES Part 3 (Details) (Commodity Contract [Member], USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Commodity Contract [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation Calculation [Roll Forward]
Beginning Balance	($7)	($8)	($5)	$0
Realized gain (loss)	-3	0	-10	0
Change in unrealized gain (loss)	4	4	2	-5
Purchases, sales and settlements	3	3	10	4
Transfers (out) in of Level 3	0	0	0	0
Ending Balance	($3)	($1)	($3)	($1)

DERIVATIVES_Part_4_Details

DERIVATIVES Part 4 (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Derivatives, Fair Value [Line Items]
Derivative Assets	$17
Derivative Liabilities	-21
Derivative Assets [Abstract]
Derivative Asset, Fair Value, Gross Asset	42	28
Derivative Liabilities [Abstract]
Derivative Liability, Fair Value, Gross Liability	46	24
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Derivative Assets, Cash Flow Hedge, Fair Value	13	7
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Derivative Assets, Cash Flow Hedge, Fair Value	4	0
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Payables And Other Current Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Liability, Cash Flow Hedge, Fair Value	11	13
Commodity Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Liability, Cash Flow Hedge, Fair Value	6	0
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Current Assets [Member]
Derivative Assets [Abstract]
Derivative Assets, Cash Flow Hedge, Fair Value	13	8
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Assets [Member]
Derivative Assets [Abstract]
Derivative Assets, Cash Flow Hedge, Fair Value	12	13
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Payables And Other Current Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Liability, Cash Flow Hedge, Fair Value	14	8
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member] | Other Noncurrent Liabilities [Member]
Derivative Liabilities [Abstract]
Derivative Liability, Cash Flow Hedge, Fair Value	$15	$3

DERIVATIVES_Part_5_Details

DERIVATIVES Part 5 (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]
Unrealized Gains (Losses) on Derivative Instruments	($13)	($7)	($4)	($38)	($43)
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]
Derivative Instruments, Gain (Loss) Reclassified From Accumulated Other Comprehensive Income, Effective Portion, Net Total	1	11	-7	9
Hedging Summary [Abstract]
Loss on Cash Flow Hedge Ineffectiveness				2
Monetized positions and mark to market gain (loss) in accumulated other comprehensive income before tax	-80	-66	-80	-66
Price Risk Cash Flow Hedge Unrealized Gain (Loss) to be Reclassified During Next 12 Months	-6		-6
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	3	2	-4	4
Commodity Contract [Member] | Cash Flow Hedging [Member]
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]
Unrealized Gains (Losses) on Derivative Instruments	8	3	4	-1
Commodity Contract [Member] | Cash Flow Hedging [Member] | Sales [Member]
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]
Derivative Instruments, Gain (Loss) Reclassified From Accumulated Other Comprehensive Income, Effective Portion, Net Total	-3	0	-10	0
Commodity Contract [Member] | Cash Flow Hedging [Member] | Cost of Sales [Member]
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]
Derivative Instruments, Gain (Loss) Reclassified From Accumulated Other Comprehensive Income, Effective Portion, Net Total	4	1	1	-17
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member]
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]
Unrealized Gains (Losses) on Derivative Instruments	-22	-11	-11	-8
Foreign Exchange Contract [Member] | Cash Flow Hedging [Member] | Sales [Member]
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]
Derivative Instruments, Gain (Loss) Reclassified From Accumulated Other Comprehensive Income, Effective Portion, Net Total	2	12	8	29
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member]
Amount After Tax of Gain (Loss) Recognized in Other Comprehensive Income On Derivatives, Effective Portion [Abstract]
Unrealized Gains (Losses) on Derivative Instruments	1	1	3	-29
Derivative Instruments, Loss Recognized in Other Comprehensive Income (Loss), Effective Portion				44
Forward Starting Interest Rate Swap [Member] | Cash Flow Hedging [Member] | Net Interest Expense
Pre-tax Amount of Gain (Loss) reclassified From Accumulated Other Comprehensive Income Into Income (Effective Portion) [Abstract]
Derivative Instruments, Gain (Loss) Reclassified From Accumulated Other Comprehensive Income, Effective Portion, Net Total	($2)	($2)	($6)	($3)

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012	Sep. 30, 2013		Sep. 30, 2012	Dec. 31, 2012
Components of net periodic benefit cost [Abstract]
Defined Benefit Plan, Actuarial Gain (Loss)				$86		$0
Amount of U.S. defined benefit penson plan funded by the company				99		87
United States Pension Plans of US Entity, Defined Benefit [Member]
Components of net periodic benefit cost [Abstract]
Service cost	11		9	32		29
Interest cost	22		24	66		61
Expected return on assets	-32		-30	-96		-72
Amortization of prior service credit	-1		-1	-3		-3
Defined Benefit Plan, Actuarial Gain (Loss)	0		0	0		0
Net periodic benefit cost	0		2	-1		15
Foreign Pension Plans, Defined Benefit [Member]
Components of net periodic benefit cost [Abstract]
Service cost	3		3	10		6
Interest cost	7		7	21		13
Expected return on assets	-9		-8	-26		-16
Amortization of prior service credit	0		0	0		0
Defined Benefit Plan, Actuarial Gain (Loss)	0		0	0		0
Net periodic benefit cost	1		2	5		3
Post Retirement Welfare Plans [Member]
Components of net periodic benefit cost [Abstract]
Service cost	2		2	8		7
Interest cost	11		12	33		33
Expected return on assets	-1		-2	-5		-3
Amortization of prior service credit	-6		-4	-16		-14
Defined Benefit Plan, Actuarial Gain (Loss)	-86	[1]	0	-86	[1]	0
Net periodic benefit cost	-80		8	-66		23
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Defined Benefit Plan, Plan Amendments	$47
Amortization Period of Prior Service Credits	8			8
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.72%			4.72%			4.01%
[1]	Mark-to-market gain in third quarter and first nine months 2013 due to the interim remeasurement of the Eastman OPEB plan obligation, triggered by a plan change in life insurance benefits in third quarter.

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Purchase obligations [Abstract]
Purchase Obligations	$2,800,000,000
Purchase Obligation Description	over a period of approximately 30 years for materials, supplies, and energy incident to the ordinary conduct of business.
Lease commitments [Abstract]
Operating Lease Commitments, Cancelable Noncancelable and Month-to-month	225,000,000
Percentage of Operating Lease Commitments related to machinery and equipment (in hundredths)	5.00%
Percentage of Operating Lease Commitments related to real property (in hundredths)	60.00%
Percentage of Operating Lease Commitments related to railcars (in hundredths)	35.00%
Guarantees [Abstract]
Operating Lease Residual Value Guarantees	117,000,000
Maximum potential future payment, other guarantees	$54,000,000
Guarantor Obligations, Term	other guarantees have terms of between 1 and 15 years

ENVIRONMENTAL_MATTERS_Details

ENVIRONMENTAL MATTERS (Details) (USD $)	9 Months Ended		9 Months Ended			0 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Jul. 02, 2012	Jul. 02, 2012	Jul. 02, 2012
			Environmental Remediation [Member]	Environmental Remediation [Member]	Environmental Remediation [Member]	Solutia [Member]	Solutia [Member]	Solutia [Member]
			Minimum [Member]	Maximum [Member]	Maximum [Member]		Anniston, Alabama Site [Member]	Sauget, Illinois Site [Member]
Site Contingency [Line Items]
Amount Accrued to Date for Environmental Contingent Liabilities	$373		$344	$600	$623
Portion Of Environmental Reserve Related To Previously Closed, Impaired, And Divested Sites	8	8
Best Estimate Accrued to-date For Asset Retirement Obligation	29	29
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning of period	394		365	600	623
Net charges taken			0
Cash reductions			-21
End of period	373		344	600	623
Accrual for Environmental Loss Contingencies, Balance Sheet Classification [Abstract]
Accrued Environmental Loss Contingencies, Current	35	35
Accrued Environmental Loss Contingencies, Noncurrent	338	359
Amount Accrued to Date for Environmental Contingent Liabilities	373		344	600	623
Estimated Future Environmental Expenditures For Remediation Costs For Acquired Businesses, Minimum						368	149	107
Asset Retirement Obligation, Liabilities Assumed In Acquisitions						$1
Accrual for Environmental Loss Contingencies, Significant Assumptions	Reserves for environmental remediation that management believes to be probable and estimable are recorded as current and long-term liabilities in the Unaudited Consolidated Statements of Financial Position. These reserves include liabilities expected to be paid out within 30 years.

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	3 Months Ended				9 Months Ended				12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012	Dec. 31, 2011
Stockholders' Equity [Roll Forward]
Beginning Balance					$2,943
Net Earnings	308		154		819		491
Net Income (Loss) Attributable to Noncontrolling Interest	1		3		4		5
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	309		157		823		496
Cash dividends declared	-46		-39		-139		-112
Other Comprehensive Income (Loss)	57		19		24		-29		-15
Share-Based Compensation Expense					26	[1]
Stock Option Exercises					10
Stock Issued During Period, Value, Acquisitions					16	[2]
Stockholders' Equity, Other					3	[3]
Stock Repurchases					-113
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					-9
Ending Balance	3,588				3,588				2,943
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	3,669				3,669				3,028
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Cumulative Translation Adjustment	115				115				105	64
Unrecognized Prior Service Credits for Benefit Plans	83				83				65	78
Unrealized Gains (Losses) on Derivative Instruments	-50				-50				-46	-3
Unrealized Losses on Investments	-1				-1				-1	-1
Accumulated other comprehensive income (loss)	147				147				123	138
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	45		30		10		21		41
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Costs Arising During Period, Net of Tax	25		-4		18		-12		-13
Unrealized Gains (Losses) on Derivative Instruments	-13		-7		-4		-38		-43
Unrealized Losses on Investments					0				0
Other Comprehensive Income (Loss), Net of Tax	57		19		24		-29		-15
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	43		32		8		23
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	45		30		10		21		41
Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost (Credit) Recognized in Net Periodic Benefit Cost, before Tax	40	[4]	-5	[4]	28	[4]	-17	[4]
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Costs Arising During Period, Net of Tax	25		-4		18		-12		-13
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	-19		-5		-13		-53
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	-13		-3		-4		-33
Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, before Tax	-2	[5]	-7	[5]	6	[5]	-8	[5]
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Net of Tax	0		4		0		5
Other Comprehensive Income (Loss), before Tax	62		15		29		-55
Other Comprehensive Income (Loss), Net of Tax	57		19		24		-29		-15
Common Stock [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					2
Net Earnings					0
Cash dividends declared					0
Other Comprehensive Income (Loss)					0
Share-Based Compensation Expense					0
Stock Option Exercises					0
Stock Issued During Period, Value, Acquisitions					0
Stockholders' Equity, Other					0
Stock Repurchases					0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	2				2
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					0
Additional Paid In Capital [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					1,709
Net Earnings					0
Cash dividends declared					0
Other Comprehensive Income (Loss)					0
Share-Based Compensation Expense					26	[1]
Stock Option Exercises					10
Stock Issued During Period, Value, Acquisitions					16	[2]
Stockholders' Equity, Other					2	[3]
Stock Repurchases					0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	1,763				1,763
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					0
Retained Earnings [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					3,038
Net Earnings					819
Cash dividends declared					-139	[6]
Other Comprehensive Income (Loss)					0
Share-Based Compensation Expense					0
Stock Option Exercises					0
Stock Issued During Period, Value, Acquisitions					0
Stockholders' Equity, Other					0
Stock Repurchases					0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	3,718				3,718
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					0
Accumulated Other Comprehensive Income [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					123
Net Earnings					0
Cash dividends declared					0
Other Comprehensive Income (Loss)					24
Share-Based Compensation Expense					0
Stock Option Exercises					0
Stock Issued During Period, Value, Acquisitions					0
Stockholders' Equity, Other					0
Stock Repurchases					0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	147				147
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					24
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					24
Treasury Stock [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					-1,929
Net Earnings					0
Cash dividends declared					0
Other Comprehensive Income (Loss)					0
Share-Based Compensation Expense					0
Stock Option Exercises					0
Stock Issued During Period, Value, Acquisitions					0
Stockholders' Equity, Other					0
Stock Repurchases					-113
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	-2,042				-2,042
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					0
Parent [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					2,943
Net Earnings					819
Cash dividends declared					-139	[6]
Other Comprehensive Income (Loss)					24
Share-Based Compensation Expense					26	[1]
Stock Option Exercises					10
Stock Issued During Period, Value, Acquisitions					16	[2]
Stockholders' Equity, Other					2	[3]
Stock Repurchases					-113
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					0
Ending Balance	3,588				3,588
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					24
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					24
Noncontrolling Interest [Member]
Stockholders' Equity [Roll Forward]
Beginning Balance					85
Net Income (Loss) Attributable to Noncontrolling Interest					4
Cash dividends declared					0
Other Comprehensive Income (Loss)					0
Share-Based Compensation Expense					0
Stock Option Exercises					0
Stock Issued During Period, Value, Acquisitions					0
Stockholders' Equity, Other					1	[3]
Stock Repurchases					0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders					-9
Ending Balance	81				81
Accumulated Other Comprehensive Income Loss Net Of Tax Abstract
Other Comprehensive Income (Loss), Net of Tax					0
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Net of Tax					$0
[1]	Includes the fair value of share-based awards recognized for share-based compensation.
[2]	Proceeds of warrant exercises related to the Company's acquisition of Solutia.
[3]	Primarily tax benefits relating to the difference between the amounts deductible for federal income taxes over the amounts charged to income for book value purposes credited to paid-in capital and other items.
[4]	Included in the calculation of net periodic benefit costs for pension and OPEB. See Note 8, "Retirement Plans".
[5]	Gains and losses from derivatives and hedging are included in sales, cost of sales, and net interest expense.
[6]	Includes cash dividends declared, but unpaid.

EARNINGS_AND_DIVIDENDS_PER_SHA2

EARNINGS AND DIVIDENDS PER SHARE (Details) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended
	Jul. 02, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]
Shares used for earnings per share calculation, Basic (in shares)		154,000,000	152,900,000	154,300,000	142,800,000
Shares used for earnings per share calculation, Diluted (in shares)		156,400,000	156,400,000	156,700,000	146,300,000
Number of shares issued in business acquisitions	14,700,000
Class of Warrant or Right, Outstanding	4,481,250
Class of Warrant or Right, Number of Securities Called by Warrants or Right, Per Warrant	0.12
Class of Warrant or Right, Cash Consideration Received Upon Exercise of Warrant or Right, Per Warrant	22
Class of Warrant or Right, Exercise Price of Warrants or Rights	29.7
Underlying options excluded from the computation of diluted earnings per share (in shares)		125,019	537,750	0	537,750
Shares repurchased (in shares)		463,418	0	1,579,118	0
Cash dividends declared (per share)		$0.30	$0.26	$0.90	$0.78

ASSETS_IMPAIRMENTS_AND_RESTRUC1

ASSETS IMPAIRMENTS AND RESTRUCTURING CHARGES, NET (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Restructuring Cost and Reserve [Line Items]
Asset impairments and restructuring charges (gains), net	$3	$37	$24	$37
Asset Impairment Charges			6	9
Restructuring Charges			24		120
Impairment of Real Estate				6
Restructuring Charge [Roll Forward]
Balance at Beginning of Period			25	2	2
Restructuring Charges			24		120
Non-cash Reductions			-8		-63
Cash Reductions			-16		-34
Balance at End of Period	25		25		25
Eastman Chemical Company [Member] | Solutia [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	3		9
Restructuring Charge [Roll Forward]
Restructuring Charges	3		9
Non-Cash Charges [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges			8		43
Restructuring Charge [Roll Forward]
Balance at Beginning of Period			0	0	0
Restructuring Charges			8		43
Non-cash Reductions			-8		-43
Cash Reductions			0		0
Balance at End of Period	0		0		0
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges			16		34
Restructuring Charge [Roll Forward]
Balance at Beginning of Period			4	2	2
Restructuring Charges			16		34
Non-cash Reductions			1		0
Cash Reductions			-8		-32
Balance at End of Period	13		13		4
Employee Severance [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				28
Restructuring Charge [Roll Forward]
Restructuring Charges				28
Facility Closing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges			0		43
Restructuring Charge [Roll Forward]
Balance at Beginning of Period			21	0	0
Restructuring Charges			0		43
Non-cash Reductions			-1		-20
Cash Reductions			-8		-2
Balance at End of Period	12		12		21
Germany Site Closure [Member]
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges			7
Restructuring Charges			5
Restructuring Charge [Roll Forward]
Restructuring Charges			5
Voluntary Separation Plan [Member]
Restructuring Cost and Reserve [Line Items]
Severance Charges			6
Brazil Site Closure [Member]
Restructuring Cost and Reserve [Line Items]
Asset impairments and restructuring charges (gains), net			($4)

SHAREBASED_COMPENSATION_AWARDS1

SHARE-BASED COMPENSATION AWARDS (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Allocated Share-based Compensation Expense	$8	$7	$27	$24
Share-based compensation net of deferred tax expense	$5	$5	$17	$15

SUPPLEMENTAL_CASH_FLOW_INFORMA2

SUPPLEMENTAL CASH FLOW INFORMATION (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Supplemental Cash Flow Information [Abstract]
Current assets	($1)	($15)
Other assets	20	45
Current liabilities	-24	2
Long-term liabilities and equity	-98	-54
Total	($103)	($22)

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended				9 Months Ended				12 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012
Segment Reporting Information [Line Items]
Number of Operating Segments					5
Restructuring Charges					$24				$120
Asset impairments and restructuring charges (gains), net	3		37		24		37
Defined Benefit Plan, Actuarial Gain (Loss)					-86		0
Sales [Abstract]
Sales	2,338		2,259		7,085		5,933
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	479		263		1,300		844
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	11,727				11,727				11,619
Brazil Site Closure [Member]
Segment Reporting Information [Line Items]
Asset impairments and restructuring charges (gains), net					-4
Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information [Line Items]
Restructuring Charges	3				9
Segment Reporting Information, Additional Information [Abstract]
Business Combinations, Additional Costs Of Acquired Inventory, Net			75
Operating Segments [Member]
Sales [Abstract]
Sales	2,332		2,254		7,067		5,926
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	424		354		1,313		1,011
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	10,782	[1]			10,782	[1]			10,648	[1]
Corporate and Other [Member]
Sales [Abstract]
Sales	6		5		18		7
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	945				945				971
Growth Initiatives and Businesses not Allocated to Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Asset impairments and restructuring charges (gains), net					13
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	-20	[2]	-36	[2],[3]	-73	[2]	-84	[2],[3]
Growth Initiatives and Businesses not Allocated to Segments [Member] | Corporate and Other [Member] | Terminated Gasification Project [Member]
Segment Reporting Information [Line Items]
Asset impairments and restructuring charges (gains), net			9				9
Pension and OPEB Costs Not Allocated to Operating Segments [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Defined Benefit Plan, Actuarial Gain (Loss)	86				86
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	87	[2],[4]	-5	[2]	93	[2],[4]	-18	[2]
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information [Line Items]
Integration Costs	9		7		24		9
Restructuring Charges	3		28		9		28
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Corporate and Other [Member]
Segment Reporting Information [Line Items]
Severance Charges	3				3
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	-12	[2],[5]	-50	[2]	-33	[2],[5]	-65	[2]
Transaction, Integration, and Restructuring Costs Related to Solutia Acquisition [Member] | Corporate and Other [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information [Line Items]
Transaction costs			15				28
Additives And Functional Products [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Severance Charges					2
Sales [Abstract]
Sales	445		406		1,294		948
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	111		86	[6]	313	[5],[7]	215	[6]
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	2,947	[1]			2,947	[1]			2,892	[1]
Additives And Functional Products [Member] | Operating Segments [Member] | Brazil Site Closure [Member]
Segment Reporting Information [Line Items]
Asset impairments and restructuring charges (gains), net					-1
Additives And Functional Products [Member] | Operating Segments [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information, Additional Information [Abstract]
Business Combinations, Additional Costs Of Acquired Inventory, Net			19				19
Adhesives And Plasticizers [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Severance Charges					1
Sales [Abstract]
Sales	321		348		1,005		1,094
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	41		73		139	[5]	211
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	987	[1]			987	[1]			1,088	[1]
Advanced Materials [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Severance Charges					2
Sales [Abstract]
Sales	583		559		1,792		1,166
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	69		18	[6]	216	[5],[7]	86	[6]
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	3,803	[1]			3,803	[1]			3,744	[1]
Advanced Materials [Member] | Operating Segments [Member] | Brazil Site Closure [Member]
Segment Reporting Information [Line Items]
Asset impairments and restructuring charges (gains), net					-3
Advanced Materials [Member] | Operating Segments [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information, Additional Information [Abstract]
Business Combinations, Additional Costs Of Acquired Inventory, Net			39				39
Fibers [Member] | Operating Segments [Member]
Sales [Abstract]
Sales	363		349		1,072		990
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	113		98		343		295
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	966	[1]			966	[1]			937	[1]
Specialty Fluids And Intermediates [Member] | Operating Segments [Member]
Segment Reporting Information [Line Items]
Severance Charges					1
Sales [Abstract]
Sales	620		592		1,904		1,728
Operating Earnings (loss) [Abstract]
Operating Earnings (loss)	90		79	[6]	302	[5]	204	[6]
Segment Reporting Information, Additional Information [Abstract]
Assets by Segment	2,079	[1]			2,079	[1]			1,987	[1]
Specialty Fluids And Intermediates [Member] | Operating Segments [Member] | Eastman Chemical Company [Member] | Solutia [Member]
Segment Reporting Information, Additional Information [Abstract]
Business Combinations, Additional Costs Of Acquired Inventory, Net			$17				$17
[1]	September 30,B DecemberB 31,(Dollars in millions)2013B 2012Assets by Segment (1) Additives & Functional Products$2,947B $2,892Adhesives & Plasticizers987B 1,088Advanced Materials3,803B 3,744Fibers966B 937Specialty Fluids & Intermediates2,079B 1,987Total Assets by Segment10,782B 10,648Corporate Assets945B 971Total Assets$11,727B $11,619(1)B The chief operating decision maker holds segment management accountable for accounts receivable, inventory, fixed assets, goodwill, and intangible
[2]	Research and development, certain components of pension and OPEB, and other expenses and income not identifiable to an operating segment are not included in segment operating results for either of the periods presented and are shown as "other" operating earnings (loss).
[3]	Included in third quarter and first nine months 2012 are $9 million in asset impairments, primarily of land retained from the previously discontinued Beaumont, Texas industrial gasification project. See Note 14, "Asset Impairments and Restructuring Charges, Net".
[4]	Included in third quarter and first nine months 2013 earnings is a mark-to-market OPEB gain of $86 million for a change in benefits. See Note 8, "Retirement Plans."
[5]	Included in third quarter and first nine months 2013 earnings are restructuring charges of $3 million in "Other" and included in first nine months 2013 earnings are restructuring charges of $2 million, $1 million, $2 million, and $1 million in the Additives & Functional Products, Adhesives & Plasticizers, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, primarily for severance. See Note 14, "Asset Impairments and Restructuring Charges, Net".
[6]	Included in third quarter and first nine months 2012 are additional costs of $19 million, $39 million, and $17 million in the Additives & Functional Products, Advanced Materials, and Specialty Fluids & Intermediates segments, respectively, of acquired Solutia inventories. See Note 2, "Acquisitions and Investments in Joint Ventures."
[7]	Included in first nine months 2013 earnings is a reduction in previous charges for the fourth quarter 2012 termination of the operating agreement for the Sao Jose dos Campos, Brazil site, which is reported as reductions of $1 million and $3 million in the Additives & Functional Products and Advanced Materials segments, respectively. See Note 14, "Asset Impairments and Restructuring Charges, Net".