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RELATED PARTY TRANSACTIONS (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Related Party Transaction [Line Items]          
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment $ 389   $ 389    
Adjustments to Additional Paid in Capital, Other     893    
Other Tax Expense (Benefit)     $ 251    
Equity Ownership, Excluding Consolidated Entity and Equity Method Investee, Percentage 0.50%   0.50%    
Gain on Sale of Investments     $ 206 $ 0 $ 0
Financing Receivable, Revolving $ 799   799 958  
Line of Credit Facility, Remaining Borrowing Capacity 948   948 942  
Payments of Dividends     $ 512 1,063 288
The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Service Fee with Parent     10.00%    
Line of Credit Facility, Maximum Borrowing Capacity 1,000   $ 1,000    
Payments of Dividends     512 1,063 288
The Dow Chemical Company [Member] | Estimated Federal Tax Liability, Related Party [Member]          
Related Party Transaction [Line Items]          
Related Party Transaction, Amounts of Transaction     113 155 42
Noncurrent receivables from related companies | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Loans and Leases Receivable, Related Parties 1,543   1,543    
Sundry Income (Expense), Net [Member]          
Related Party Transaction [Line Items]          
Gain on Sale of Investments     206    
Sundry Income (Expense), Net [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Income (Loss) from Equity Method Investments $ 10        
Commodity and Raw Material Purchases | Cost of Sales [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Costs and Expenses, Related Party     1,078 1,909 1,915
Net Commission Expense [Member]          
Related Party Transaction [Line Items]          
Costs and Expenses, Related Party     19 19 21
Net Commission Expense [Member] | Sundry Income (Expense), Net [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Costs and Expenses, Related Party     19 19 21
General and Administrative Expense [Member] | Sundry Income (Expense), Net [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Costs and Expenses, Related Party     72 65 63
Activity Based Costs [Member] | Cost of Sales [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Costs and Expenses, Related Party     $ 158 $ 89 $ 74
Weather Events Insurance Recovery [Member] | The Dow Chemical Company [Member]          
Related Party Transaction [Line Items]          
Related Party Transaction, Amounts of Transaction   $ 114