Place the tapioca balls in a clean container. Add water and brown sugar. Cook for approximately 20 minutes until the tapioca balls become soft and chewy.
Remove the cooked tapioca balls from the liquid and drain any excess water.
In a pot, heat the brown sugar for 2 mins. Add water and tea leaves. Bring to a boil and let it steep for 10 minutes.
Pour the milk into the brewed tea. Serve the milk tea in a cup with the cooked tapioca balls.