For an &OBST:
SURF_ID applies the same &SURF to all sides
SURF_IDS applies one &SURF to the top, a second &SURF to all sides, and a third &SURF to the bottom.
SURF_ID6 applies a different &SURF to all sides.
If your material layers are different top and bottom but the same on the sides, then you could use either SURF_IDS or SURF_ID6. If the sides are different, then you need to use SURF_ID6. SURF_ID6 can be used on a thin obstruction.