pf2e.fyi
From Pathfinder Treasure Vault (Remastered), which isn't enabled.

Helmsman's Recourse

ITEM 5
Price 150 gp
Bulk 1
AC Bonus +2
Hardness 7
HP 28
BT 14

This standard-grade duskwood meteor shield (Hardness 7, HP 28, BT 14) is a wheel from a ship. While wielding the shield, you gain a +1 item bonus to Sailing Lore and to Athletics checks to Swim.

Activate (concentrate)
Frequency once per day
Requirements You're in a body of water

Effect For 10 minutes, you don't sink if you haven't succeeded at a Swim action on a turn, and if you're submerged, you automatically ascend 10 feet at the end of your turn.
Pathfinder Treasure Vault (Remastered)ORC