Grease a disposable 8x8 inch baking pan. Stir sugar, corn syrup, and vinegar together in a heavy saucepan until the sugar is just mixed in, and the mixture looks like dirty sand.
Place pan over medium-low heat. Cook to 307 degrees F on a candy thermometer, about 15 minutes. Remove from heat; gently stir in baking soda. Pour candy into prepared pan and let cool in a draft free area.
Break cooled candy into bite-size pieces. Melt chocolate chips in a double boiler. Dip candy pieces in chocolate to coat. Let chocolate harden; store candy in an airtight container.