Step 1

Create 2 taxonomies:

1. Background color, with terms white, black, green, blue, yellow
2. Surface, with terms glossy or matte.

Step 2

For each prod type, add field "Background color", which is a field "term referenace" (and refer to the Background color taxonomy).

Attentionn: make sure to check the option "attribute field settings" (enables this field to function as an attribute field on the add-to-cart-form).

Then add a similar term reference field "Surface".

Step 3

Use store / products / add product to add individual products, with a specific SKU, and for which you pick the right values for each of both taxonomies.

So for "Matte Surface", you should create 5 individual products (one for each background color). But for "Glossy surface", you only create 2 individual products (1 with a white background color, and 1 with a black background color)