Heat oven to 350°F (180°C). Heat taco shells for crispness as directed on package. Line baking sheet with waxed paper.
In a wide 4 cup (1 L) microwavable bowl or measure, microwave chocolate chips on High 1 minute. Stir vigorously every 15 seconds. Microwave 15 seconds longer or until chips can be stirred smooth.
Carefully dip open side of each taco shell into melted chocolate, using spoon or brush to get chocolate on inside of shell; hold shells above bowl to let excess chocolate drip off. Stand shells upside down on waxed paper-lined baking sheet and immediately