You coming to an internet forum to ask us whether you can surf on dope or not tells me that you dont know your tolerance for shit and have fuck all experience with heroin.
Really you should be able to answer this question yourself... Obviously the danger is dependant on the dose you use reletive to your tolerance. Sure you can get a little buzzed and go for a surf, but obviously you want to be very mildly high, with no chance of actually going on the nod.
I've had alot of fun swimming in the ocean on alcohol, benzos and opiates, is that smart? fucking hell no its actually quite stupid, but if you know your body and drug well enough it's possible to do without killing yourself.
But its really a question you yourself can answer and not us man we have no idea of your tolerance..