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After defeating the Bulborbs and Cannon Beetles on sublevel 2 of the Frontier Cavern, this treasure can be collected by simply carrying it to the ship.
Notes
Olimar's journal
“Today, we ventured across the plains to reach a cold cavern I'd been meaning to spelunk. The Pikmin have had a hard time coping with the bitter cold, but they were real troopers. Somehow, they summoned the strength to carry this box, so I hope it's full of treasure.”
Sales pitch
“Be satisfied with the decorative outer shell of this rectangle! It is more endearing since you can't see what's inside. Not being able to open it makes it all the more special ...In reality, it is empty!”