I'm a little confused by the question here.
Are you referring to an item like the Iron Ring of the Dwarf Lords, which says, "Property: Gain one healing surge"?
If so, when you put on the item, you gain one surge. If you take off that item, you lose that surge - so you can't just trade in and out multiple ones to gain more surges.
If you are at 0 surges and use the item... I imagine the DM could well declare you to be at -1 surges. Which doesn't directly hurt you in any way, just keeps the math correct if you later gain more surges. I see nothing to indicate this wouldn't be the case.
Other DMs might declare that if you lose a surge when you have 0, you take damage equal to your surge value. Others might let this trick work, assuming that if you are out of surges anyway, you have a good chance of dying in any fight.