Code 47s are triggered when Walmart thinks you have billed too much for freight charges.
Can it be disputed?
How to Prevent Valid Code 47s
When invoicing Walmart for shipping charges, be sure that your numbers are accurate.
How to Dispute Invalid Code 47s
Submit a carrier bill to provide to Walmart that you billed the exact amount you paid the carrier. This is not always an option for some suppliers, who are not eager to share their negotiated carrier rates.