Located in the scenic Waioeka Valley, the Tauranga Bridge is a rare remaining example of a multiple rope, or 'harp' suspension bridge in New Zealand. It was probably constructed in late 1922, replacing an earlier bridge across the Waioeka River. The timber bridge was part of major road-making efforts in the steep-sided valley, which provided access to farms as well as ultimately supplying better communications between the Bay of Plenty and Poverty Bay. Improvements to infrastructure were essential for the early twentieth-century farmers in the area, who struggled to make an income due to difficulties with poor soil, heavy rainfall and steep terrain.

The Tauranga Bridge gave access from the main Waioeka thoroughfare to a side branch extending up the Tauranga Valley. Farmed by several settler families, this area had been divided into mostly 607-hectare (1500-acre) sections by the Crown and offered by ballot in 1906. The Crown had obtained the land in the late 1800s, with previous Maori cultivation alongside the Waioeka River encompassing a settlement at Waipuna Pa, adjacent to the bridge site. Struggling with difficult conditions from an early stage, the settlers' problems were compounded in 1918, when a flood swept away the first suspension bridge across the river. As a temporary measure, a traverse was created using a cage suspended on a wire, described at the time as 'a brute of a crossing'. Its replacement was initially intended to be a stock bridge, but was modified following the intervention of the mayor of Opotiki, George Moody (c.1872-1967), who had purchased land in the valley in 1919. Moody persuaded the local authorities to create a structure large enough for vehicles, enabling him to remove timber from the area more freely.

Probably constructed after June 1922 for Opotiki County Council, the bridge was designed by the Public Works Department (PWD). It had a single span of 57.8 metres between two gantry-like towers, from which six metal cables on each side were suspended. The timber superstructure was built exclusively of hardwood, imported from Australia. Multiple rope suspension bridges were first used in New Zealand in 1878, and were an adaptation of British designs utilising American cable wire technology. Widely employed until about 1930, this technology was probably also used for a number of smaller bridges in the immediate vicinity, including the Tauranga Stream and Oponae Stock Bridges, which were designed by the PWD in 1914. The Tauranga Bridge was erected by Percy Kerr, who carried out other road-building tasks in the Waioeka. Following the abandonment of farms serviced by the bridge in the late 1920s and the dwindling use of nearby properties in subsequent years, the structure gradually fell into disrepair. It was the subject of major conservation work by the Department of Conservation in the mid 1990s, allowing access to the Tauranga walking track as part of the Waioeka Gorge Scenic Reserve.

Tauranga Bridge is nationally significant as one of possibly three remaining multiple rope suspension bridges in New Zealand, and the only survivor designed for vehicle access. It reflects a tradition of adapting overseas technology and design for use in New Zealand. The bridge is closely linked with farming and environmental history in the Eastern Bay of Plenty, and is particularly associated with government settlement policies in the early 1900s and their ultimate failure in the Waioeka. The bridge is considered to have strong aesthetic qualities, based on its well-balanced design and its location in an attractive reach of the Waioeka River. It is part of a broader historic and cultural landscape that incorporates Waipuna pa, remnants of roads and other features in the Tauranga Valley. It is one of at least two recognised historic bridges in the Waioeka Valley.