Surge impedance is the characteristic impedance of a transmission line. It is resistive for a properly terminated transmission line and exceedingly complex for anything else. If you have a properly shielded cable it's surge impedance should be the same buried as aboveground.
Unless it's coaxial, it's likely a balanced (twisted pair) transmission line where each pair in the cable is a transmission line. And if it is a controlled impedance cable, it's characteristic impedance should be specified. Surge impedance takes into account that an unterminated line will exhibit it's characteristic impedance until reflections occur. That time is related to the length of the cable and it's propagation velocity.