A couple questions, as I'm kinda going based on the title, because the body didn't really have a question in it, more like a situation...
Is your girlfriend going too? Since it's her friend's boyfriend's boat, is this a couple's weekend thing? If so, then I would discuss it with your girlfriend, because she may thinking about not going herself, or she may not want to go if you don't go (which could bum her out). If she's not going, then the following may apply:
If you hadn't already accepted the invitation, you could simply say "Thank you, but no thank you, I'm not really a boat person."
Since you've already accepted it, you could say, "You know, I've been thinking about this, and I don't really feel like going on a boat this weekend. Would it be okay if I bowed out of this trip?"
Personally, for me it would matter what kind of boat. If it's a sailboat, then I wouldn't really be interested. However if it's a houseboat (especially with a slide on the top that goes into the water), or a ski/speed boat, I'd be totally game, because those are party boats, especially with a group of people/friends.
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