INVESTMENTS IN RELATED COMPANIES (Tables)

12 Months Ended

Dec. 31, 2016

Investments in Related Companies [Abstract]

Schedule of Cost Method Investments [Table Text Block]

Investments in Related Companies at December 31	Ownership Interest				Investment Balance
In millions	2016		2015		2016		2015
Dow International Holdings Company	15	%	15	%	$	633	$	633
Dow Quimica Argentina S.A.	23	%	23	%	—		—
Dow Quimica Mexicana S.A. de C.V.	15	%	15	%	5		5
Other	—	%	—	%	1		1
Total Investments in Related Companies					$	639	$	639