3D has a specification of 1 passenger and a 250lbs load limit.
110hp motor has pulled thousands of skiers and tubes - but usually in the 3 seater hull configuration.
The real problem with what you are trying to do is that you are most likely violating local or state laws that the towing boat must have a load capacity for 3 people - driver, spotter, and skier. This ensures that the three individuals can be boated out safely. Some states allow for only driver (no spotter) and skier. But the 3D doesn't have mirrors anyway.
While I'm on a roll, the 3D hull is very similar to the HX hull. And in my experience (albeit illegal and not safe) is that these deep V hulls cannot plane efficiently though HP is adequate. So steering and control become a very big problem.....along with poor towing position where there is no practical place to tie a tow rope.
That being said, I have "rescued" a dead 15' Bayliner with my HX. But these are emergency conditions and I hope if I ever needed an emergency tow someone else would do the same.
So bottom line - be safe. Tow with a boat or PWC that is rated for all participants in tubing/skiing. And use the 3D for the purposes it was designed for - a single rider with a unique and agile Seadoo craft.